yes, if the internet has gone out in Ukraine then the residents of that country will not be able to use crypto currency as income. Investors in Ukraine will suffer huge losses because they cannot trade cryptocurrencies and even all their crypto assets are no longer accessible.
On the other hand, if the internet is still accessible, people in Ukraine will use bitcoin as their income at this critical time, for example, they will create new tokens related to the situation in Ukraine. I am sure that the tokens they created will sell well in the crypto market because investors want to help the Ukrainian state.
At least they could use it in other countries to anticipate the worst case scenario. As we know Ukrainian citizens fled to neighboring countries which allowed crypto owners to be able to access their crypto that region. but to create tokens in that situation is not a good idea because there are other options for assistance using existing coins such as BNB which is low on gas fees to convert to usdt