It's common russian rhetoric those days: they flat out deny that Ukraine is an independent state. It comes in a few variants
- After 2014 Ukraine doesn't have legitimate government therefor they are not a state
- Ukraine was never a state, it's just mistake
- Ukraine is just a project of communist party after 1917 revolution and it failed
- Ukraine is managed by USA/Anglo-Saxons/Collective West, hence it's not a real state
- Mix of above
It's also rather common instead of writing Ukraine to write 404