I have a client that was negatively affected (indirectly) by government shut down orders, but it did not hit their top line. It hit their expenses.
They are in the home warranty business. They insure home appliances such as heaters & A/C units. Due to government shut down orders on businesses, many businesses required their employees to work from home. This increased the wear & tear on these home appliances. As a result, their claim costs increased significantly.
I haven't dug too deep into the ERC qualifications, but I don't think this qualifies.