It's not, it actually proves the point extremely well. The USSR's industrial base was built by foreign industrial firms, including from Germany and the US. The USSR then proceeded to nationalize most of it (see: the German Junkers aviation company; German manganese mining + US industrialist W. Averill Harriman; British and US gold mining firms in the 1920s; and dozens more, all victims of bait & switch Russian nationalizations). The Soviets would have foreign industrialists build what they could not, usually after running an industry into the ground, and then they would turn around and nationalize it back.
Or consider the largest hydro dam in the world at the time, built at Dnieprostroi by Americans (designed by Hugh Cooper). The turbines were supplied by America as well. That single dam increased Soviet power production five fold. The Soviets crowed about that achievement, and they had nothing to do with it.
Steel plants, tractor plants, the list goes on and on, built by American industrialists. Then either nationalized or otherwise proclaimed to be the great product of Soviet industrialization.
They did that frequently between 1914 and the 1930s. The Soviets also never repaid the US lend-lease transfers, which would be worth several hundred billion dollars today.
To make things even worse, during the 1920s, the US and Western European powers subsidized the USSR with vast food aid, as they starved their people and exported their grain production to countries such as Germany (so while the US and others were supplying aid, they were simultaneously profiting by selling their domestic crops into other markets). During that time millions of Russians starved to death.
The USSR was not even remotely close to the industrial scale of the US in 1940. The US had economic output greater than Germany + the UK + France + the USSR by 1940.
This is a good article on it from 1988:
"How America Helped Build The Soviet Machine"
http://www.americanheritage.com/content/how-america-helped-b...