Is he who dies as a result of contracting Corona during a recreational outing, or due to not wearing a seatbelt in the car, absolved of responsibility, by analogy with one who slept on the roof of a house not his own and was then struck?

Protecting oneself from harm and taking preventive measures is Islamically required, and its ruling ranges between obligation and recommendation. Sleeping in an unsafe place is disliked (makruh), not forbidden (haram), according to the majority of scholars, due to the predominance of the assumption of safety. "His conscience is clear of it" means that Allah will not protect or preserve one who exposes himself to perdition. Going out for recreation during times of widespread disease and not wearing a seatbelt exposes one to harm, and its ruling varies between dislike and prohibition depending on the predominance of the assumption of harm. The coronavirus pandemic is transmitted by mild contagion, and prevention is achieved by staying home and avoiding contact except out of necessity. Therefore, not taking preventive measures against it is forbidden because it exposes oneself to danger.