They wanted to cut the line to pressure the EU into pressuring Ukraine to agree to a ceasefire along existing battle lines.
Cutting production through an "accident" allows them plausible deniability to cut Europe's gas supplies without formally violating the contract and for restoration negotiations if the Ukraine question is settled.
Even if that wasn't enough, why would they choose to damage the lines this severely (flooding them with sea water)?
And I don't think cutting these pipelines changes really anything, they were hardly delivering anything at all, so just destroying pipelines won't really help them plus even if EU caved they can't supply gas because the pipeline is damaged, if they were really relying on nord stream.
> assumption
K.