It cannot be said any more clearly than this:

Kentucky Gov. Andy Beshear and state Public Health Commissioner Dr. Steven Stack said the virus was unlikely to be the primary factor resulting in the child’s death, but reporting methodologies mandate the case be listed as a coronavirus death. Stack reiterated that most children who contract COVID-19 do not see significant, long-term health damage.

Hoptown Chronicle

Different article this time talking about a falsified trend line increasing. The same child is mentioned in one paragraph.

Stack said that if not for the pandemic, the death would have been attributed to Sudden Infant Death Syndrome. But the death will be attributed to COVID-19 because the infant tested positive for the virus, which may or may not have contributed to the child’s death, Stack said. The truth may never be known, he added.

Hoptown Chronicle

It should also be noted that there is a huge increase in compensation the hospital receives for COVID-19 patients versus non-COVID19 patients.