Russia has been firing more shells because they have more shells than Ukraine, and shells are easier to produce than soldiers, and Ukraine spent years building up defenses.
This is a war of attrition.
It would have been patently stupid for Russia to frontally assault the layered defenses Ukraine had built up. So they "soften them up" with huge amounts of artillery, then creep forward when the opportunity presents itself.
"They've already lost, they just can't seem to admit it." Project much?
16 months into the invasion and Russia is holding 20% (and growing) of Ukraine territory. The spring (now summer) counter-offensive by Ukraine is going nowhere. Ukraine has lost huge percentages of the new equipment it just got from Germany and the US.
It is NOT a distinction without a difference. Russia has ha HUGE advantage now in air defense. At the beginning of the invasion, that was not the case. The percentage of Russian missiles that land steadily increases, while the percentage for Ukraine is slowly decreasing.
This is a war of attrition. Russia can replace the vehicles, missiles, shells and bullets it uses each month. Ukraine cannot. That is why Ukraine is slowly losing.