From the BBC website (with italics added by me):
"The commitment to neutrality is so strong that, last year, organisers agonised over what to do about Russia following the invasion of Ukraine.
Although Russia was eventually banned, Eurovision's executive supervisor Martin Osterdahl said it had been a hard decision to make.
"It was, and it still is," he told BBC Radio 4's Today programme.
But, he added: "How Europe feels very much affects the contest. When we say we are not political, what we always should stand up for are the basic and ultimate values of democracy."
Critics of the decision to decline President Zelensky will say the contest has already made a political move by banning Russia. And their argument isn't without merit.
But the EBU would counter that
supporting a war-torn country is very different to allowing the leader of that country to make a call to arms."
https://www.bbc.co.uk/news/uk-politics-65574033
That final sentence basically sums up my own opinion too.