Jim's boots matter most to him because his feet are deformed, so they hide that deformity in a way that becomes intimidating. He feels that by hiding his feet in the giant black boots and keeping them shiny and polished, he can stomp around and assert his authority.
Yes, life right now everywhere is dangerous. (Not just because of the virus.) Anything could happen to you anywhere you are, we take risks everyday what's another risk going to do to me honestly.