I think the statements about Russian casualties is vastly overstated, but apropos adjusting.

Russia took huge losses in their failed "shock and awe" attempt in the first few weeks.

Since that time, Russia has consistently given up territory to preserve troops, while Ukraine has done the opposite.

If Russia had lost 100k men as commonly reported, they would not have a functional armed forces. I'm sure losses are much higher than Russia states, but still in the 20k-30, range rather than 100k.