Yes, such comparisons have crossed my mind. In general, the more I became familiar with the game, the more I began to notice that so many works relate to The Last of Us in some way, visually or thematically. Logano, for example.
And yes, a similar trope [с взаимоотношениями мужчины и не родного ему ребёнка] they have been used many times, in many different ways. For example, in the manga “Lone Wolf and His Child”, in “Paper Moon”.
But the thematic proximity of The Mandalorian and The Last of Us did not bother me – here, perhaps, I could not repeat myself more successfully.