There are obvious problems with the metrics. A number of Doctors in the USA have claimed that the count of those that died in the USA to COVID is likely an under count. Indeed they have found after autopsies after the fact that the first deaths to COVID in the USA were earlier then first reported. Just as you claim Russia and China not truly accurate , I doubt those from the US are.
Now the amount of infections per test test done is important for that reason.
If the USA is seeing 1 positive for every 7 tests that suggests there a large number of people not being tested that have COVID. It unlikely that only people that decide to go to a hospital for a test have the infection. Added to that persons with symptoms in the USA are much less likely to go in for tests due to the possibilities of costs. In most Countries people with symptoms do not face the possibility of a bill when they go in to hospital . This includes China and Russia.
Now that people are likely dying to COVID and it not being counted as such likely happens in other Countries as well. I read an article on Italy where they claimed this likely the case as once they had their lock down there were people living on their own that died and they were not necessarily counted as a death to COVID.
What is most important , and here the EU is a best example , is that some countries out performed others. Yes the European strain might have been more virulent but Countries in Europe that border one another saw some Countries performing well and some poorly. I do not as example think Austria fabricates its numbers and Spain does not.
The difference between Spain and the UK and italy is I have yet to hear the leaders of those Countries claim that of all Countries in the world they have done the best job or that all other countries look to the USA to see how it should be done. The only person making these claims is the President of the USA.
The Country of New Zealand did a remarkable job , but I do not see Jacinda tweeting that this all due to her leadership and greatness.
If you look at the numbers overall , the USA is in the top ten countries that performed the worst