I can only give you my personal view.
As a fact, we have a very good healthcare system. Right now we have the highest lab test capacity in the world,
we were using it from an early stage.
Our ICU capacity is still more than able to give best support for any critical case.
But we have 33 dead persons and then you see how difficult covid19 is managable even under good conditions.
That might change, and many hospital workers are really frightened looking some days ahead...
I think, our dark figure of cases is much lower than in other countries because of our strong diagnostics.
Concerning death counts, I would strongly recommend to not look at it like a league table. We are not proud of being in a better situation, we are very sad about conditions in many other countries. Families are devastated, every single one is a tradegy, no matter what nationality. Many friends are discussing if Germany should help in foreign covid hotspots, but we also have to prepare for the unknown wave rolling towards us. A dilemma.
When we want to know more about the mortality rate, you have to come back in 2 years and then we will have an accurate comparable number, differing from country to country.
Doing it now is too early, due to different national, even regional situations. Nobody knows how covid statistics are being handled in German, Italian, Spanish, French, Dutch, Chinese, US or UK hospitals.
Even following case numbers doesn't make much sense anymore when we can't assess the dark figure.
To be clear, if German docs would hide covid death numbers in "underlying conditions" I would be truly shocked but I have no reason to believe that. Critical cases will be tested covid+ and if they die in an ICU bed they certainly will count as covid death. Most cases won't die at home as din't make it to hospital, where the vast majority might make their last breath, or should I say the ventilator did. It's heart breaking.
I clearly see the relatively low German death figure as a consequence of a good healthcare system.
Near future will show if it's able to cope with such a pandemic.