The middle part is an interesting point. A study of the first 50 hospital patients in Heinsberg (worst affected region in Germany) found that of 8 who had died, 4 had rejected ICU treatment.
In Sandinavia we see a lot of covid-19 related deaths at elderly care homes. These are older people, often with a lot of underlying deceases in addition to their old age. Very seldom these patients are moved to a hospital, so they die at the home with only palliative care. I guess in many cases they are not in any position to decline or accept ICU at all due to dementia.