After seen how each government reacted in the pandemic, I just assume that everybody lied in the statistics.
Why do you feel that tourism is relevant?
The variable excess deaths in a country depends also of how much people lives there. To have 100000 people killed by Covid is a different situation if your population is 9 millions or 60 millions. If millions of people visit a touristic location you will unavoidably have an increase in the people that died there just by accident. And accidents happen more often when there is alcohol and party involved. If a German died by heart attack while sunbathing in Marseille or another English commit balconing after drinking booze for all day in Valencia; those will be computed in the list of France/Spain deaths or is a +1 in the Germany/UK excess death?. Is unclear here. There was a lot of creative management of the info by everybody in the Covid years.
And there are a lot of other factors that must be taken in mind, like healthcare, but the main problem still is a question of trust. We don't have tools to verify if this data is real or not.