I think I've seen discussions about this before, and obviously the USSR produced art because we still see statues of Lenin today. But how does this translate in modern times with the instance of obscure art or other modern art? Often the purpose of that art is to explicitly go against societal norms for aesthetics.
Yes, when they transferred his wall paintings onto canvasses, that was a form of commodification because now the paintings can be sold on the marketplace as paintings. The house he lived in can also be placed on the marketplace (unless Spain turned the house into a Goya national museum), so the wall paintings could also be commodified in this way.