Yah, no evidence at all:

Vitamin D - 82% drop in deaths: https://www.dailymail.co.uk/sciencetech/article-9148549/Conservative-MP-calls-nationwide-rollout-vitamin-D-tablets.html

British legislator calls for widespread vitamin D rollout following 82% reduction in COVID-19 deaths in Spain: https://www.naturalnews.com/2021-01-22-vitamin-d-reduced-coronavirus-deaths-in-spain.html

Vitamin D reduces Covid-19 deaths by 60 per cent; 80 per cent less likely to require ICU treatment, a Spanish study has found: https://www.theolivepress.es/spain-news/2021/02/15/spanish-study-finds-vitamin-d-reduces-covid-19-deaths-by-60/ https://www.dailymail.co.uk/news/article-9257521/Study-finds-Vitamin-D-reduces-Covid-deaths-60.html https://www.thesun.co.uk/news/14044169/vitamin-d-reduces-covid-deaths-study/

Vitamin D recommendations by age: https://www.medicalnewstoday.com/articles/normal-vitamin-d-levels

Age Maximum 0–6 months 25 mcg or 1,000 IU 7–12 months 38 mcg or 1,500 IU 1–3 years 63 mcg or 2,500 IU 4–8 years 75 mcg or 3,000 IU 9+ years 100 mcg or 4,000 IU

Recommended Vitamin D daily intake: https://www.insider.com/new-reports-evidence-on-vitamin-d-and-coronavirus-2020-7

15 micrograms (600 international units) for most people, and 20 micrograms (800 IU) for those over 70. Absolute maximum is 100 micrograms (4,000 IU).

Recommend vitamin D 800–1000 IU/day to help optimize immune health: https://royalsocietypublishing.org/doi/10.1098/rsos.201912

Vitamin D linked to low virus death rate, study finds https://www.sciencedaily.com/releases/2020/05/200507131012.htm

Vitamin D Deficiency Increases the Risk and Severity of COVID-19 https://www.mdpi.com/2072-6643/12/11/3361/pdf

New Study Found 80% of COVID-19 Patients Were Vitamin D Deficient: https://www.healthline.com/health-news/new-study-found-80-percent-of-covid-19-patients-were-vitamin-d-deficient

Low Levels of 25-Hydoxyitamin D Linked to COVID-19 Risk: https://www.bumc.bu.edu/busm/2020/09/18/low-levels-of-25-hydoxyitamin-d-linked-to-covid-19-risk/

Evidence that Vitamin D Supplementation Could Reduce Risk of Influenza and COVID-19 Infections and Deaths: https://pubmed.ncbi.nlm.nih.gov/32252338/

Vitamin D and survival in COVID-19 patients: A quasi-experimental study https://pubmed.ncbi.nlm.nih.gov/33065275/

Vitamin D3 significantly reduced the need for ICU treatment: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7456194/

Vitamin D and covid-19: enough evidence to recommend supplements: https://www.bmj.com/content/371/bmj.m3872/rr

More Vitamin D, Lower Risk of Severe COVID-19? https://www.webmd.com/lung/news/20200518/more-vitamin-d-lower-risk-of-severe-covid-19

SARS-CoV-2 positivity rates associated with circulating 25-hydroxyvitamin D levels https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0239252

Vitamin D and SARS-CoV-2 virus/COVID-19 disease: https://nutrition.bmj.com/content/3/1/106

Brief report - Vitamin D and SARS-CoV-2 virus/COVID-19 disease: https://nutrition.bmj.com/content/3/1/106#ref-42

Short term, high-dose vitamin D supplementation for COVID-19 disease: a randomised, placebo-controlled, study: https://pmj.bmj.com/content/early/2020/11/12/postgradmedj-2020-139065

Vitamin D and Health 2016 U. K. Scientific Advisory Committee on Nutrition: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/537616/SACN_Vitamin_D_and_Health_report.pdf

Vitamin D deficiency increased risk of COVID in healthcare workers, new UK study shows https://www.birmingham.ac.uk/news/latest/2020/10/vitamin-d-deficiency-increased-risk-of-covid-in-healthcare-workers-new-uk-study-shows.aspx

Vitamin-D and COVID-19: do deficient risk a poorer outcome? https://www.thelancet.com/journals/landia/article/PIIS2213-8587(20)30183-2/fulltext

Association of Vitamin D Status and Other Clinical Characteristics With COVID-19 Test Results https://jamanetwork.com/journals/jamanetworkopen/fullarticle/2770157