In nuclear war the goal will not be to eliminate the enemy's military - military's can be rebuilt. At the point of nuclear war absolutely all norms and rules of conflict will have been discarded. The goal is going to be to eliminate the enemy's entire country, such that he might never be a threat again. In such a situation I'd feel far safer standing near a nuclear bunker out in the middle of nowhere than I would in the middle of a high population, high economic value urban area.
[1] - https://www.nytimes.com/2015/12/23/us/politics/1950s-us-nucl...
https://truthout.org/articles/puget-sound-is-home-to-the-big...
Edit: I don't think it matters if "only" 400 are land-based, does it? it's still "thousands".
[0] https://www.state.gov/wp-content/uploads/2021/10/Fact-Sheet_...
But also some among these 3750 are in subs, and bombers.
And as for "100 would do": Well, if they all hit their targets, maybe. But part of the reason for overkill is so that even a sneak attack that's 90% successful should trigger MAD. Well, I say "should", but more like that's the cold logical deterrence rationale.