I believe I've read that the 30% number is mainly for offensive performance. Even if you do lose 30% though, you can still disperse units to reinforce other units, after which you might have fewer but more performant units. It takes time though, and there are fewer units as a result, but losing 30% of the initial strength will not render the Russian army incapable of doing anything or even incapable of attacking. Anyway, as I far as I know, this is exactly what Russia has been with to some of their units that have taken heavier losses: disperse them to other units to reinforce them.