"Hey, my good buddy Vladimir Zhironovsky assured me that the warheads were all locked up!"
In a more serious tone: the USSR was the land of "Money didn't say anything, and BS not only walked, it jogged, competed in marathons, drove ZIL limousines, and pretty much did whatever it wanted."
Perhaps those 200 warheads only existed on the record books of an overeager factory manager.
The USSR might allow for "overstating" some things, but overstating nuclear weapons production could easily have been called "state treason." Too much to risk, not enough gain in that scenario.
On the other hand, stolen nukes would make sense. Saddam just needs the plutonium - and that would provide it for him.