jamanetwork.com/journals/jaman…
'Here we investigated the ACE2 expression in the brain by analyzing data from publicly available brain transcriptome databases'
biorxiv.org/content/10.110…
Which goes to this 2018 ref on OC43
jvi.asm.org/content/92/17/…
'Emerging reports suggest that sustentacular and stem cells in the olfactory epithelium express ACE2 and are vulnerable to SARS-CoV-2 infection, while olfactory sensory neurons do not express ACE2, suggesting SARS-CoV-2 cannot gain access to nerve cells.'
"It has been demonstrated that T lymphocytes allow SARS-CoV-2 infection"

