Of course the workers who make the yachts are exploited.
What we are talking about here is money the Russian oligarchs have which they use to invest in purely financial holdings including luxury yachts and real estate as opposed to investing in productive industry, which would involve the employment and exploitation of workers.
The Russian oligarchs when they are lounging about on their luxury yachts (or whatever) are not exploiting the original workers who made them. That was done by the capitalists who owned the productive means of making the yachts in the first place.
Can you really not understand the difference??
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