Increased risk of SARS-CoV-2 infection in Diabetes Mellitus patients would be related to the increased expression levels of ACE2 

A group from University of Campania L. Vanvitelli, Naples, Italy has reported the relationship between expression levels of ACE2 and increased risks of SARS-CoV-2 infection to cardiomyocytes due to Diabetes Mellitus
https://cardiab.biomedcentral.com/articles/10.1186/s12933-021-01286-7

Comparing diabetes mellitus (DM) patients and healthy individuals, the expression levels of ACE2 and TMPRSS2 were higher in DM patients than non-DM individuals significantly (see a figure below).
Further, comparing COVID-19 patients and non-COVID-19 individuals, the expression levels of ACE2 and TMPRSS2 were much higher in COVID-19 patients.
As a result, the increased risk of SARS-CoV-2 infection in DM patients would be related to the increased expression levels of ACE2.