Are you willing to travel outside of the theater district? In that area you are looking at Hell's Kitchen, and space in that neighborhood is generally tight. So while most restaurants have added outdoor seating, its not necessarily spaced out seating. So I dont know if that would help any covid fears.
Arriba Arriba has lots of outdoor seating for instance, but still fairly close together tables if I recall.
I would take the A/C/E down to Chelsea which has a few restaurants with larger outdoor setups, aka more distancing. Lou Lou has one of the most beautiful outdoor setups I've seen and offers tasty French cuisine. Temerario has great Mexican food and a happy hour each night. Motel Morris has standard outdoor seating setup, but you can also book a private outdoor room for your party. That way you aren't sharing space with anyone but yourselves!
Its a very short, easy subway ride up to the theater district from these spots.