Doctors and hospitals don't get paid more simply for labeling a death COVID related. So that part is not true.From what I understand and have been hearing for 6 months or so this is kind of true. Not sure about the other countries part but in terms of reporting the american covid deaths it seems to be in the ballpark of truthfullness.
All deaths in the U.S. are reported with co-morbidities, meaning if a person has diabetes and then gets the flu, the cause of death is diabetes and the flu. That's how we've always done it and there's no reason to change for COVID-19. So his complaint doesn't make a lot of sense.
COVID-19 in not an international competition. Doing better than another country doesn't mean we're winning. But it's very telling that Trump sees it that way.