The answer is obvious and not fairly deniable. But, one isn't permitted to voice it.
What is it? I have no idea.
Covid is a convenient cover for the scandal. If you die in Lombardy -- for any reason -- you are listed as a covid patient. It's fraud.
Plain and simple.
(Incidentally, its not all of Italy... just the northern region.)
The number of tests is equally bullshit. As another poster in this thread alluded to -- and I think there is a link up there -- the number is an 'estimate'.