is a tough one in good times - the average life span of a restaurant is 5 years and as many as 90% don't last a year (
https://www.usatoday.com/story/money/restaurants/2018/08/09/highest-grossing-restaurants-in-america/37227589/ )
So - is it masks or local government restrictions - or a pandemic - or all of the above?
If even 20% of a restaurant's customers don't patronize them because of a pandemic (without government restrictions) - they're not going to last. The government mandates aren't the problem - the problem is the pandemic.