Covid is not the flu.

True, but now people are vaccinated death wise it's similar.

This is a global level medical emergency.

Irrelevant to the conversation.

We have a roadmap in place to get everyone vaccinated which will make the disease manageable. Currently, without restrictions we cannot manage it.

By what metric? Deaths are at acceptable levels, levels similar to flu. It's down to your opinion what level of deaths is acceptable, I would say a few times the average rate of flu deaths is reasonable, say 200 deaths a day. Small differences in opinion of this number shouldn't be the basis for lockdown, there better be a bloody good reason, since lockdown has its own set of damages.

The NHS does not have the capacity.

The NHS has been underfunded for years, that's the issue you should focus on.

Many needless deaths will occur.

Point being? Needless deaths are a part of life. We could ban all sugary foods and junk food, that would reduce needless obesity related deaths (which by the way dwarf covid deaths), but we don't. Sometimes it's just not worth it.

Covid and non Covid related.

Non covid deaths happen because of lockdown don't forget, especially in the long term due to the economic devastation.