There might not be data to support it since it touches on legally sensitive subjects, but the deaths are almost entirely attributed to drug use.
Deaths due to overdose at music festivals in general are not uncommon and are kept quiet (somehow).
This was just one web search away: https://www.aol.com/articles/burning-man-deaths-look-every-1...
This was just one web search away: https://www.aol.com/articles/burning-man-deaths-look-every-1...