Technically, yes, three cosmonauts did die during re-entry while still above the 100 km mark.
US spaceflight casualties:
Jarvis, McAuliffe, McNair, Onizuka, Resnik, Smith, Scobee - Challenger launch failure
Husband, McCool, Anderson, Brown, Chawla, Clark, Ramon - Columbia re-entry failure
Soviet spaceflight casualties:
Komarov - Soyuz 1 re-entry failure
Dobrovolski, Patsayev, Volkov - Soyuz 11 re-entry failure (capsule depressurized during descent)
These three deaths, however, had nothing to do with Moon as such, although there is precious little difference in vacuum of space and vacuum of Moon's surface, so if we were to expand the environment to hard vacuum operations in general (as opposed to just lunar surface), then I guess these three could count as the only fatalities in space.