Seems straight forward to me; until the law changes, you can not fly in for tourism:
Border crossing of non-Hungarian citizens
Foreign citizens arriving from abroad in passenger traffic – unless otherwise specified by law or government decree – shall not enter Hungary.
The competent local police body located at the place of the planned entry into the territory of Hungary - in case of crossing the border at Budapest Liszt Ferenc International Airport the BRFK XVIII District Police Headquarters – may grant an exemption upon request.
The police authority may allow entry if the applicant proves that the purpose of entry is
participation in a Hungarian court or public authority proceedings and the participation is certified by a document of a Hungarian court or an authority,
receiving health care service, certified by a document issued by the health care institution or by other appropriate document,
meeting study or exam obligations under student status certified by a document which is issued by the educational institution,
taking part in cargo related passenger traffic if the aim of the travel is either to get to the cargo transport’s point of departure, or to get home after carrying out such cargo transport duty, if certified by a document which is issued by the employer,
participation in family events (wedding, funeral, christening),
taking care of a relative pursuant to the Act V of 2013 on Civil Code,
taking part in an international religious event of a special significance;
other justifiable reasons outside that covered by point (a)-(h).
But you can drive in:
You can enter Hungary by road, rail and waterway from Croatia, Austria, Romania, Serbia, Slovakia, Slovenia and Ukraine without any epidemiological restrictions, regardless of your nationality and coronavirus immunity, but you must have other general conditions for entry (e.g. a valid travel document).
(e.g. a valid travel document); seems to confuse some. It means a passport and a visa if you are a citizen of a country that requires a visa.