If only you could ask the people who perished from covid 19. Did they feel the same way as the song describes, as they've mostly had their fun and could live with the consequences or did they value their life lasting above all else?
It's not cut an dry. Sure nobody wants to die for a reason that could be easily avoided, but nobody wants to have to give up too much to avoid certain things. It's all about what's worth it to the individual, and not everyone see's life the same, especially when it comes to themselves.
Another way to analyze it's potential humor at a time like this would be to ask, what if you contracted covid 19 and didn't make it? Would that be funny? Ironic? Sad? Depending on how you answer that question would help to answer if you personally believe the song to be palatable right now.
I'd say the song is mostly funny just because it focuses more so on things that could effect you, because you chose to put yourself in a position where they could negatively impact you though that's not their intention. A driver doesn't require a human being to run over, where as something like covid 19 requires a host.