Is there any consideration about the pandemic when it comes to residency obligations
No consideration at all but CBSA are possibly more focussed on someone having a 14 day quarantine plan at the moment so chances are you may be lucky with only a few months out of the residency obligation as CBSA have bigger things to worry about such as COVID.
Advice with CBSA is to only answer questions asked honestly and not volunteer any extra information, so basically don’t get into a conversation where the RO might come up.
As a PR you are entitled to enter the country, but once in you should not apply to renew your PR card until back in compliance with residency.
Good luck