1. Was the sample found or engineered? Or found then engineered?
2. Was it a deliberate leak or accidental?
Here are some open questions that haven't been answered or examined (at least publicly) to a sufficient degree:
1. If Covid-19 jumped from an animal species to humans, possibly through another animal, then why hasn't it been found in the wild? For example, SARS was relatively quickly found in the wild. To date there's been no equivalent discovery of the lineage of human-transmissible Covid-19. An alternative theory, that Covid-19 spread to humans at a wet market, would strongly suggest that Covid-19 would be found in the wild;
2. The Chinese had a database of Covid strains that was taken offline in late 2019. To the best of my knowledge, no independent third-party has been able to examine the contents of this database and see if it relates to Covid-19;
3. Covid-19 seems to be related to bat coronavirus strains from hundreds of miles away. How was the jump made? Through what species? and
4. We don't really know who Patient Zero was.
None of this adds up to positive evidence of any variation of the "lab leak" theory but given that there is no alternative theory that holds up to serious scrutiny or doesn't have serious flaws or unanswered questions, it has to stay in the running.
My suspicion is the Chinese government doesn't know either but, more importantly, they don't want to know because absolutely no good can come from that becoming public. There is literally no upside. This applies on the individual level too. If you're a manager of a lab or even just a lab technician, do you really want to be held responsible, even just in the public eye, for "starting" Covid-19? God, no. That may well be bad for you, your family, the government and countless others.
So there's a concerted effort to not know.
And the WHO's response to all this has been utterly anemic from the early days of the pandemic where China's pronouncements were taken at face value to the late joint investigation with laughably narrow frames of reference.