From various sources I would not agree that Russian forces have taken more losses. At some early points in the war I think Russia did suffer more losses in personnel and materiel. But then the war settled into more of a stagnant front line situation. For some time I think losses on both sides were fairly equal. But then Ukraine forces tried more attacks than defence. Increasing their losses. Then over time Russia honed their tactics to minimize their own losses while maximizing Ukraine losses. With long range attack ability and retreat into fire pockets. It is not a fault of Ukraine forces. They are attacking to regain their territory. That usually incurs higher losses. And they have succeeded in several cases.
I think some of Russia’s supply is dwindling. But not enough to decisively give Ukraine an advantage. Foreign supply to Ukraine is strained and will take too long to increase in production. Russia seems to have an edge in being able to sustain a higher level of conflict. But tactics have been evolving. Ukraine was early to use drones effectively. Both sides are adapting this form of war. The west seems to have an edge in raw ability to supply the smaller drones.
Willingness to target civilians? I think that is the usual war propaganda. Both sides will cause civilian casualties. There is no point to purposely do it. It is a negative. But both sides will accuse. In every war.
Considering the long range attacks both sides do. It is actually good to see fewer civilian casualties due to better intel and accuracy. But civilians do die.