All the restrictions on viewing records, such as having to view microfilm at the FHL or be at a FHC or Affiliate Library, continue to apply. Due to closures of FHCs and Affiliate Libraries, some records are therefore temporarily inaccessible. These restrictions are due to contracts with the record owners, and breaking these contracts would lead to serious consequences for FS. Unless FS has renegotiated the contract since the start of the COVID situation (unlikely, since opportunities for face-to-face meetings with record owners have been limited), the same pre-COVID restrictions apply to all records on FS.
can you be a little more specific as what microfilm reels you are referring to?
whatever was available on line before COVID - is the same set of items that are available now (with maybe a few rare exceptions).