If they open before allowed by PA Health Department, the rink most likely won't be insured and coaches will not be individually insured. Professional organizations are telling coaches to check with their attorneys and insurance providers before going onto rinks opening before allowed.
It would also most likely be a Safesport violation and reportable offense against coaches since they would be encouraging children to put themselves in harm's way.
It's bad ethically and morally. Anyone who takes part should absolutely be reported to all professional organizations and lose their coaching privileges. If a child gets ill and it can be tracked to a coach, I would absolutely expect parents to sue; any liability waivers would not hold up.