One reason the number of Soviet Second Lieutenants lost during WWII is important:
Soviet doctrine called for officers at all levels, who had absolute control and knowledge of tactics, communications, strategy, logistics, etc. due to political considerations.
Senior non-commissioned officers in the Red Army were barely more capable than junior non-commissioned officers, who themselves were barely more knowledgeable (or reliable) than the conscriptees. Those conscriptees who survived battles, AND were vetted and recommended by the ever-present Political Officers, would then be considered for promotion to higher ranks.
In the Red Army, the ability to quote Party doctrine was more valuable than the ability to shoot straight.
Therefore, Wehrmacht tactics called for quickly identifying and targeting Red Army officers, confident in the belief that this would make an unit little better than a gaggle.
Also note that there were commissars at all levels, adjacent to the commanders. Soviet Archives have command reports filed through command channels, and commissar reports, filed through commissar channels.
Commissars didn’t die in large numbers in wartime like commanders did. They did tend to have higher casualty rates in peacetime: They tended to be true believers, and thought that party doctrine was selected because it was scientifically correct.
“Guns Against the Reich” is a memoir of a soviet artillery officer. In his first action he was to identify a reverse slope at night, mark it, and bring up the guns to occupy it. In the dark on his way back he couldn’t find it, so before dawn, he decided to occupy a different site and camouflage the battery before dawn. As daylight broke he was horrified to realize that he was on the forward slope. The commissar made open threats that he must be a traitor to so locate the guns.
His battery was ordered to fire in support of the infantry, and complied, knowing that counter battery fire would soon be on the way.
The counter battery fire concentration landed on the carefully reconnoitered reverse slope position. Germans knew that competent battery commanders would locate their guns on the reverse slope. The soldiers were estatic, knowing that their commander had somehow arranged for them to dodge a number of very painful bullets. The commissar was silent, waiting for another chance.