Stop trying to buff allies unit, they are mostly in good spot already. The 120mm should not get pop or resource reduction imo. Vipper mentioned what i wanted to say about the 1 man retreat too. The 120mm is where it is now, because it is good already, good to use if needed to explosive damage.
It will be a nightmare in 4v4 if this unit get spam when it becomes cheaper and more survivable.
If it's in a good spot as you say why is it virtually never used. The only time I see the 120mm mortar in my games is if I am matched up against low-rank noobs that have no idea what they are actually doing. I have given it a few chances in the last weeks because it is a unit that in theory can be helpful against static Wehrmacht players but it's not even a better option than the stock mortar. So why bother with the insane pop cap and cost?
How many times have you seen this unit used in 1v1 or 2v2 btw? Just curious.