Russia’s war runs on oil, so less exports mean more oil for the war. Money is of course also important, but I really want the oil wells destroyed so that Russia can’t fuel their war machine (less oil pumped is also good for the earth in general). Second best is destroy all the refineries so that they can only export what oil they pump as crude - but then we somehow need to stop fuel imports.
Moscow is harder to hit because it is likely defended. Go for just as valuable targets that are less defended