It's worth noting that pine's topical antiseptic abilities are well documented -- there's a reason Pine Sol is so common.
But, regular ingestion is a different story. If you look around the internet and Scholar, there are quite a bit of studies done on both bulk pine oil, and the individual components of pine oil, one of which is Eugenol -- which is interesting, but also toxic in large doses.
So, at the end of the day, the reality is that you will have to spend a few hours searching the literature for every piece of information you possibly can about pine oil, beginning by identifying the type of tree the needles are coming from, and searching from there. There are many common components of various pine oils, but for the sake of knowing, it's worth ID'ing your tree first.
No one here will be able to tell you anything for certain. While pine and it's constituents possess interesting properties, you take a risk either way you cut it. Doesn't seem to be bad in low dose tea, but the terpenes and such in the pine oil each have their own unique set of pharmacological action too. While searching just now, I ran across a study of a-Pinene, a component of the tea, suggesting it had positive allosteric modulation properties at the GABAa receptor -- which is a property of benzodiazepenes.
>https://pubs.acs.org/doi/pdf/10.1021/jf9900229^ it's behind a paywall, but the abstract lists some major components of pine tea.
Make some coffee, and go down the rabbit hole for it's major components. You will learn shit along the way, and be able to make the decision yourself.
Although I wouldn't hold out hope for it being a good 'rona cure.