Let's set Linus' personal opinion aside [1] - the fact is, the Linux kernel team hasn't had much of a say in that matter. Both the European Union and the US have sanctioned a lot of things related to Russia ever since the invasion of Ukraine, and if there is one thing where "better ask for forgiveness than for approval" is a very, very bad idea it is straying too close to the edge of sanctions laws.
These things don't just have teeth, they have fangs - existentially threatening fangs, to add. If you are not a nation-state entity or backed by one with a sufficiently powerful military or economy (such as India and Turkey, who openly deal in Russian oil), it is not a good idea to cross any line.
