From what I can tell, it looks like the aim was to solidify collectivization of agriculture and prevent mass disruption at the end of the famine. The famine lasted until 1933, which puts this letter at the tail-end of the famine. What it looks like is an order to prevent mass disruption of farming in a time where every grain was precious, and the collective farms were beginning to produce more and more. Whether or not this is an example of mismanagement is certainly a valid question, but a smoking gun explaining an intention to starve Ukrainians it is not.