[boomboomsubban]

>If Russia deliberately dropped a bomb on Merck’s factory, it would unquestionably be an act of war.

The US does this all the time and it is not labeled an act of war. The most famous incident is the Al-Shifa medical facility, but this is common practice in the "war on terror."

[occamrazor]

In insurance context any bombing by military airplanes falls under war exclusion clauses.