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Private destroys tank, reports it to sergeant
Sergeant kills private, reports destroyed tank to Lieutenant. Lieutenant kills Sergeant, reports kill to General. General kills Lieutenant, getting the bounty. Proud Russian General on the front line destroying 100 by hand
so does that mean they leave the ukrainian tanks alone or they just get bonus points for western ones? >

It means Russian forces will report destroying 143 out of the 31 Abrams tanks within a month. >

Make a Russian tank look like a western tank, burn it, claim money, leave Russia.