Even if true, that doesn't suggest that the overall numbers are artificially low. That represents a reporting time gap, the deaths were still presumably counted correctly.

I think we need something much stronger before we enter into evidence such a powerful allegation.

EDIT: http://www.healthdata.org/special-analysis/estimation-excess... seems to suggest California covid deaths were underreported to a greater degree than Florida. That would be even stronger evidence that Florida had better outcomes compared with the disruption.