@Ute299
If you cancel and give refund of the renting costs, the Airbnb Guest Service fee is not refunded. So you can not give a "full refund".
But the risk of breaking the law is on the shoulders of the guests. hopefully they have 'Travel insurrance" to cover expences because they have to cancel the reservation.
"travel issues" related to COVID restrictions are not covered anymore by Airbnb's "extenuating circumstances policies".