The Underlying cause of death is what the CDC is using for their count. Those are deaths due to covid or with Covid but the cause is not distinguishable. (i.e. someone with COPD AND Covid dies) . That accident victim WOULD NOT be listed as a Covid related death on their death certificate.
"This section on the death certificate is for reporting the sequence of conditions that led directly to death. The immediate cause of death, which is the disease or condition that directly preceded death and is not necessarily the underlying cause of death (UCOD), should be reported on line a. The conditions that led to the immediate cause of death should be reported in a logical sequence in terms of time and etiology below it. The UCOD, which is “(a) the disease or injury which initiated the train of morbid events leading directly to death or (b) the circumstances of the accident or violence which produced the fatal injury” (7), should be reported on the lowest line used in Part I "
Citation needed.