To what sandra says: in practice, sure. But, for reasons that apparently make sense even if I can't explain why, there's a recognised difference between a "proxy" war, which this is, and an actual war. For example, the US supplied the UK throughout 1940 and 1941, and was in effect already working against Nazi Germany (and Japan, to a lesser extent); but, prior to the declarations in December 1941, German and Italian forces didn't directly attack Americans.
So in that sense, we aren't yet at a state of actual war with Russia. Given that such a War would carry a high risk of leading to nuclear strikes, everybody seems keen to avoid this. It's dishonest, and of course those who pay the heaviest price are the Ukrainians, but all the same it seems better for now to avoid escalating and to seek as far as possible an alternative solution -- or to pile as much pressure on Russia as possible so that the Russians are the ones who sue for Peace.