What is the ruling on playing a video game that involves a story of the dead returning to life, while the player understands that the ability to do so belongs to Allah alone, and is this considered an act of polytheism (shirk)?

Allah the Almighty alone is capable of resurrecting the dead. Whoever claims that anyone other than Allah possesses this ability has committed shirk (polytheism) and kufr (disbelief). It is not permissible to play games that contain beliefs of kufr. However, if the player is safe from believing in the shirk contained within them, and their heart is secure in the monotheism of Allah, then they are not considered a polytheist but rather one who has committed a haram (forbidden) act. It is forbidden to watch or play such games.