As sure as the sun rises in the east and sets in the west, you can be sure that 'South Park' is going to take on anything that's topical for an episode.
As you'd expect, the opening episode of Season 24 will is about the pandemic and how the town of South Park has been handling it. Going by the promo trailer and a statement from South Park Studios, the answer is not very well.
Randy is running a flourishing business selling weed, as Colorado now has legalised it for recreational purposes and everyone's stuck indoors. Cartman, meanwhile, refuses to go back to school - especially seeing as how he's gotten used to remote learning. On top of that, the teachers in South Park Elementary have been replaced by cops, namely Detective Harris.
The new season kicks off September 30th, and in the meantime, here's the new trailer.