In the resume, no - absolutely not!
If you worked the job but it never opened, then yes, because you worked the role (although I might note that the show never opened).... but if you were successful in getting the job and then the job fell through for other reasons - you don't list it. You gained no experience from it.
It is certainly something that can be talked in within the cover letter for a few months. Maybe a year, at most. More to do with how excited you were to be selected for the opportunity and disappointed that it did not eventuate due to COVID-19. Maybe a sentence or 2 at most.
Every employer is expecting to see a gap in peoples resumes over this period - so having that gap in the resume is not an issue.