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Every region will have contingency plans for a mass casualty event, be it a pandemic, a tsunami, a nuclear attack or a plane crash into a full football stadium. It doesn't take much at all to overwhelm normal infrastructure.
These plans will have existed before covid-19 was a thing and it's sensible to be making sure you can enact them if needed.
My first taste of emergency planning was in the 2005 tube bombings. The decision to handle bodies a certain way wasn't made on the hoof, it was a well drilled plan that swung into action after years of planning and drills.
The existence of these plans or the fact that the implementation plans will be tested is not an indication of an expectation that things will get that bad. They're just making sure that it can be done if needed.
just you wait.
When refrigerated lorries are commandeered to carry the dead, when mass grave legislation is changed or we start importing cremation machines, and when you need to walk past armed guards to the self-checkout section of your local Tesco Metro.... that's when you know shit has hit the fan.