If Russian lives were valued, they wouldn't have started the conflict, much less continued it they way they do.

So no, for Ukraine I don't see what purpose targeting civilians would bring.

Also, some of the Western kit comes with restrictions on what exactly and how far they can hit inside Russia.

> Twenty-five people,[15] including five children,[1] were reported to have been killed in the attacks, while 108 people,[3] including 17 children, were injured.[2]