I tend to agree that what you really had in the Soviet Union was State Capitalism. There’s always going to be Capital, it’s a question of who controls it. What were the “Five-Year Plans”? They basically were a blueprint as to how Capital was to be allocated by the State.
If anything, the closest thing to real “Communism” in terms of the workers controlling the means of production, is basically to give them shares of stock in the company.
I have always thought that capitalism exists to some extent in any system that produces any goods that are then used/distributed/sold for their value. Even in the purest communism the workers are getting something for what they produce.
Capitalism is not a political ideology or a form of government no matter how much leftists try to frame it as such.
If you’d look into Qadaffy’s regime in Libya that was actually really close to a ‘real thing’. With all the oil wealth and no taste for golden Ferraris and/or ‘prestige’ global jihad programs he had tons of money to build Communism without much redistribution and oppression.