Do you honestly mean what you're saying?
Are you being deliberately obtuse ?
There's plenty of reasons for people at several levels to massage the paperwork.
At the lower levels, and all the way up, higher than norm losses can be seen as a indication of incompetence, or as the Soviets termed it, sabotage.
It could easily mean a appointment with a firing squad.
You seem to have no idea was that time in the Soviet Union was like.
Sorry but you are using the old Cold War excuse that "Nothing the Soviets say can be trusted".
Funnily enough Soviet records are actually better than US records. Soviet records include lots of details and while the US records are of course really good, they aren't quite as good as the Soviet ones.
It seems the only people who question the Soviet aircraft loss reports are people who have never seen them.
I don't mean this to sound rude because I genuinely don't want it to sound rude, but it's quite clear you don't know this subject.
I am well aware the last sentence sounds really arrogant but I don't know how else to word it so sorry for that.