Whats your point? If you are trying to argue the Red Army was the best in the war I would sat the fact they lost 34 times more troops killed than the US shows the opposite. It shows a total lack of troop survivability, the opposite of what an Army wants.
The body count was different for many reasons
1: Superior medical care fo Western troops
2: Superior equiptment for western troops so less troops were killed by the weather.
3: Western troops were not always expected to fight to the last man, machine gunned by their own forces for retreating.
4: Western troops did not wave attack like they were still fighting WWI like Soviet troops did.
5: Western commanders never sent units out to clear mines by stepping on them
6: In the begining of the war Soviets lacked any good commanders thanks to purging
The USSR simply did not value its soldiers lives as much as the western allies did. One only needs to look at the tactics many Soviet generals and many quotes from Stalin to make that clear.
Just accept the facts