> Postmortem Assessment of Olfactory Tissue Degeneration and Microvasculopathy in Patients With COVID-19
https://jamanetwork.com/journals/jamaneurology/fullarticle/2790735
> ... this study also did not find evidence of viral infection in olfactory bulb from most patients with COVID-19. Therefore, the axon and microvascular pathology in olfactory bulb and olfactory tract were most likely not caused by direct viral injury.
So it looks like loss of sense of smell is due to inflammation