So a few things which ought to be noted here. 27 million dead does not only include combat fatalities. In "When Titan's Clashed", Glantz and House, who in turn are drawing from Krivosheev, give Soviet 'irrevocable losses' at 11,285,057, which includes 5,187,190 combat deaths, 1,100,327 who died later of wounds, 4,455,620 missing, and 541,920. To be sure, that is still a massive amount, but what I mean to point out os that not all the deaths were the result of active combat, rather, a decided minority of Soviet deaths happened in battle. Using your admittedly simplistic calculation, that is "only" 3,658 combat deaths per day, perhaps a bit easier for you to picture?

As for the other deaths, those mostly of civilians, they have a number of causes, some from direct violence, and many others from famine. In Leningrad, for instance, the death rate in the besieged city reached 4,000-5,000 people per day, primarily from starvation, but also from German bombardment. The official civilian deaths would number 632,253, but almost certainly were higher, perhaps a million or so, over the 900 day siege. and while the most infamous area of starvation during the war, they were hardly the only. Destruction of crops, combined with the callous requisition by the Germans, saw some 80,000 or so die of starvation in Kharkov in 1942, for instance, and in total, would be the cause of millions of deaths ini the Soviet Union

Finally of course, let us not forget the Holocaust, the victims of which included a large number Soviet citizens, both Jewish and non-Jewish, killed by the Einsatzgruppen, in the Extermination Camps, and Concentration Camps.

So anyways, the point is, while I'm not going to catalog every manner of death by type and number, in conceptualizing them you ought not to be thinking of them uniformly.

"When Titan's Clashed" by Glantz and House

Russia's War by Richard Overy