And if you're Russia wanting to invade Europe, it's better to do the Gauge switching right near your own border rather than on the far side of Finland. So while this may make it harder to invade Finland, it makes it easier to invade Europe as a whole.
The far side of Finland? That’s the Baltic Sea. Sure, there’s a little bit of Sweden, but it’s so far north that there isn’t much rail infrastructure there - certainly little enough that it could quickly be destroyed at the beginning of a war.
The objective they try to achieve is not to slow down Russia's invasion into Europe, but to stop them at the border by being able to move assets throughout Europe relatively quickly. If they gain a proper foothold and full access to "euro gauge" rails, it's a different fight.
Of course, if it does go that far, tanks and trains can move rolling stock, rip up the tracks, blow up bridges and other infrastructure behind them if they're forced to retreat.
This. I am struggling to see how this is anything other than posturing by politicians. It’s hard to imagine this is strategy devised by military leaders.