That's the point- the VLO B-2s still need
SATCOM and/or been given EW support, while the
Su-34s can self escort. While the B-2s are truly "strategic", they are very expensive to maintain- for all intents & purposes, the Su-34 can do the same job for le$$, IMHO. The B-2 can only be used as a heavy bomb truck, requiring escorts, special hangars, and associated support personnel specifically trained for it. It needs land bases, while the Su-34 has potential for navalization.
There are also EW/maritime strike versions, with
big MAD boom for ASW.
And in fact, the SALT considered the Tu-22Ms as "strategic" if they had
refueling probes, and to comply with it, Russia had them removed. So, since current & future Su-34
with refueling systems can do Tu-22M3's missions, by extrapolation it is logical to consider them "strategic" as well, IMO.