If hotels are open but the guest cannot reach the hotel for reasons unrelated to the hotel operation, then, normally, refunds are not owed. Ditto for other hospitality arrangements, and in-situ service providers in general.
However, at least in Europe, if a service provider cannot deliver the service - such as a hotel being shut down by government regulations -, reimbursement of prepaid costs are due (but not necessarily other losses, pain & suffering etc. in cases where the operator/provider has no option).
I feel some people are trying to be ultra-sanctimonious about refunds here, but within all EU countries I know about, a business that takes personal customer money on the mass market and cannot deliver the service is liable to refund it. The money paid by the costumer, before/during/after the deliver of said services, is given in exchange for a reasonable provision of services.
Refunds are issued often in situations such as a day-trip for scuba-diving canceled due to high-seas, or a bungee jump that is not operating because of winds, or a museum that is completely shut down because of some urgent repair.
The non-refundable clauses on reservation of lodging is a binding commitment to a contract for lodging services. If said services cannot be delivered on the providers' side, then there is a breach in contract, and customer law in the Civil Law/Napoleonic Law region will require a refund.
Things get a little more complicated when you have a thrid-party purchaser, such as a hotel consolidator that buys hotel rooms in bulk and re-sells them (this doesn't apply to mere reservation services like Booking) to personal costumers. There, the third-party might substitute for the provider as the customer-facing liable-to-refund agent.
Things also get tricky in regards - for instance - of services partially delivered, such as a hotel with a room that had plenty of street noise due to a protest happening there, or a resort where rain poured so much the swimming pool and mini gold were unusable.
If you have plenty of money such that refunds from a small family-operated Agriturismo stay would be just an ignored transaction on your budget, then by all means feel free to be nice to the lodging operator, but don't barge at people asking for a refund. If you can ask for a credit to use within one year, go ahead as well. Don't berate those who are unlikely to be able to use the voucher within the next months.
A shady hospitality business that skirts the law with legal tricks is the cruise industry, which still operates on the premise of decades-old treaties meant for a time where they act as transportation more than leisure.