Why wouldn't russia use a tactical nuke in west Ukraine to destroy tank factories?
Because the Biden administration communicated to its regime (in late 2022) that this would definitely trigger a massive kinetic response. In particular it indicated that its ground forces in Ukraine would be utterly destroyed (as Putin knows it is very much capable of doing).
Talking and doing are not the same thing. Geopolitics is like Poker, who is bluffing and who is calling it. You are saying only Putin is bluffing - well, I do read russian military blogs/telegram chats. Spoiler: they also think Biden is bluffing.
Don't you see, how this can turn out wrong?