Ostensibly yes.
However, many of these CEO's and Boards are very, very woke and love these mandates and restrictions and want to user in "the New Normal".
Yours is a more realistic reason as, to sue for catching covid, you’d have to prove you got it in a particular store and even then as a result of negligence. Two very high hurdles to surmount, especially the first element.
How can they prove that the virus was caught in their store? You can’t. They are leftist idiots pandering to Washington communists, please don’t hurt us we are obeying your commands.
Probably doesn’t hurt that the lockdowns destroyed a lot of their competition from smaller businesses. Wouldn’t be surpised if they want to see it go around another year.