Not quite a counterpoint, but since they stripped Governor Beshear of the ability to appoint a Senator in the place of McConnell, it's actually advantageous for the Democratic party that McConnell's seat remains in its limbo state. As it is, it's a non-vote. If an emergency election were run, most likely it would be filled by another R.
So, yes, they're getting away with pretending McConnell is alive (the opposite of murder?), and the Democrats have cause to just play along.
And it gets worse if McConnell is not dead (and not stuck on life support with little hope for recovery). It's routine to let federal elected officials cling to power until pried from their cold, dead hands. So long as there's a chance he might recover, McConnell's cabinet is going to insist Kentucky waits, and again the Democrats have good cause to let his vote stay absent from the Senate floor.