They never actually put a full effort into building a consumer oriented economy.

The authorities would say something about a new food program or a housing program but only as motivational goals. Main players always saw getting people less economically dependent on the state as a major threat.

Making people economically miserable was never a goal, but when building consumer economy would start showing promise the state would reestablish control (see for example Kosygin reforms).

Exactly; the Soviet Union famously tried to reform its political institutions before reforming its economy. The Chinese looked at that and decided never to reform their political system.

I'm not sure the Soviets ultimately ever really tried to make the transition, when confronted with the reality that the ruling dogma that they represented no longer worked, they couldn't handle the collapses in the periphery.

Also see the 'lost years' of the Japanese economy, or the Chinese as they try to make the transition now.

It is terribly hard, but the USSR had their heads well in the sand at that point.

The Soviets wanted to build a new system China decided to take over the old one after realising Marxism wasn't going to cut it.