One should define the terms correctly. Communism is an ideology that combines common ownership of all property, withering away of market interchange, deep transformation of the character of man, witherign away of the state and withering away of religion. That is the definition.
One can make an argument that the Soviet Union represented “Real Communism”: a deeply repressive militaristic command system.
It is more accurate to say that the Soviet Union was simply another aggressive totalitarian system that for historical accidental reason adopted some elements of marxism to justify the oppression.
Another aggressive totalitarian system might adopt corporatism, tribal mythology and anthropological darwinism as the justification for its existence.
Yet another might make representative democracy, mass round-the-clock entertainment and moral relativism its distinctive fig leaf.
These are superficialities. The underlying mechanism is still the same: a ruling class has formed, which finds ways to fool the people into trusting them with power, which they then abuse.
“...withering away of the state”
Communism?