I dunno. Conspiracy theories by definition lack hard evidence. I find it really hard to believe that hundreds (if not thousands) of people are that good at keeping a secret with no one slipping up. This is especially true when the conspiracy itself has no strategic value whatsoever, and even more when countries who dislike each other are supposedly "in on it" together.
Every government in the world has screwed up one way or another in response to this pandemic. If even one of those governments made SARS-CoV-2 to kill the people who pay their taxes (which makes no sense in itself), you'd think they would try to make themselves look like heroes.
EDIT: I'd rather not argue, but I find it really difficult to let slip a comment about how conspiracy theories are "starting to make sense". Can we just not?