Authorities seem to stand behind the Wuhan "wet market" theory but there's really no evidence of that, specifically if it came from an animal population, how come 2+ years later we haven't found that animal population? Also the bat coronavirus population is hundreds of miles away so how did this end up in Wuhan?
This brings us to the "lab leak" theory. There are lots of possibilities here. If this is true (and that's a mighty big IF) then my suspicion is that this was an accident and the CCP doesn't necessarily know what happened but there's absolutely incentivized not to find out. I find claims that this was a deliberate release to be unconvincing.
The key factors supporting this theory, or at least are open questions requiring further investigation are:
1. There's really no compelling alternative theory supported by substantial evidence;
2. The WHO has really lost a lot of credibility here. In early 2020, the WHO was bending over backwards not to upset China and not much has changed. In 2021 there was a joint investigation with the Chinese but the scope was pretty limited;
3. There used to be a database of coronaviruses that China had. In late 2019 this was taken offline. To date AFAIK this has never been examined by WHO investigators or any independent authority. Now this doesn't prove anything by itself but you'd think a thorough investigation would include examining it in its scope.
4. A long time (over a year) passed between the start of the outbreak and the investigation. This is a long time for evidence to go cold or "missing".
To compare, the origins of two previous coronavirus outbreaks (ie SARS and MERS) were relatively quickly identified.
No lab worker or official wants to be responsible for a leak (if there was one). No one wants to find out they were responsible. The CCP also doesn't want to set the precedent they're answerable or accountable to international authorities. This is what I mean when I say I suspect the CCP doesn't know and doesn't want to know.