i think "small" guns like puma, greyhound... are too powerfull in this "down-scaled" game.
i think also, game have massive problems by shooting tanks/vehicle into their side. sometimes i had 2x more penetration as sidearmor from enemys tank - 3-5 shoots into side ... but nothing happens.
also engine errors by calculating terrain/ground. why can enemies hit me, ... but i cant hit enemy on "flat" ground? specialy in fights infanty vs. infantry.
changeing some pententrations values for "ballancing" is the worst way. all units should have their "realistic" values (far as possible) and ballancing nations should be made only with price from units.