They are outright lying. We have known that for years.
Absolutely. It's hard to figure this one out, because on one hand they won't admit Ukraine is stronger than they can handle. But on the other hand they can't hide that it's not going well anymore, and the obvious excuse is that Ukraine made a powerful attack. And making Ukraine look strong, makes it look like the state is protecting the people from a dangerous enemy.
All we know for sure, is that Ukraine is now attacking into Russia routinely, and they are succeeding. 👍