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In both cases, they're choosing a psychologically easy lie over a difficult truth.
If COVID was man-made, we can track down the bastards who made it and torture the antidote out of them or something. It's easier to believe in a government conspiracy than the fact that our entire way of life can be disrupted by the random mutation of a microorganism.
If climate change is just a natural event caused by the sun or whatever, then there's nothing we can do and no point worrying about it. We don't have to take responsibility for our actions, deal with the guilt of having wrecked the climate and radically change our way of life to avert total disaster.