This is called "projection." Smearing the opposition with what the ones in power hope to achieve. This strategy was first used in Fascist Italy by Mussolini on opponents, and later perfected by the Germans against the Communist Party and Jews, shortly before they took power. Trump has become a master of projection.
When Trump goes on about voter fraud, he fails to mention there are very few credible example of this, and the extremely rare examples are caused by the GOP. This is Trump's strategy. He will attempt voter suspension, and possibly even voter fraud, then blame the Democrats, and say "see I told you so!" It;s a form of gas-lighting.
It's like what happened in Germany with the Reichstag fire. The Nazis thought having a major event, like burning down their Parliament building would allow them to pass laws banning the rival parties, even though some Brownshirt's were tasked with the arson.
The US intelligence community expected this Russian-backed disinformation campaign to occur again in 2020, and were up for the challenge. Trump is learning he can only go to the well so many times, until it runs dry. At this point,Biden could club baby seals, and the American public, having been lied to for the past 4 years, will not believe it.