The Russian military has huge railway resources. As the structures would allow the wider gauge they would just change it back.
You could achieve similar delaying Results by not spending the money on gauge changing and instead buying some rail ploughs and prepping demolition points on every bridge (would be surprised if these weren’t already Finnish policy).
Yes I think that's the thing to understand. The Russian military relies on railways and they have the equipment and units to match. They have dedicated railway brigades dedicated to operating, building, maintaining and rehabilitating railways. They take this stuff seriously. Far more so than any NATO nation does. Regauging the track to standard gauge will make it much harder for the Russians (and much harder than it would be to just say relay a few miles of track) but in reality if you want to stop them from using railways for any particularly long period of time you need to rip out as much track (of any gauge) as possible as you go, and demolish overbridges, viaducts and everything else as well.
Otherwise they'll just either relay a few miles and hook back into the remaining Russian gauge network or they'll set too at regauging all the track that you've converted.
It remains a barmy idea though. You'd be better investing a fraction of the money in making sure that there are solid plans in place to render as much of the network as possible unusable as you retreat.