There was a good thread here before (cant find it now) on how to make it useful by changing the soviets tech-system to a more coh-PE-like.
In the game's code, the Soviet's buildings are explicitly the
same as the USA.
Tier 1 is called 'BARRACKS'
Tier 2 is called 'WEAPONS_SUPPORT_CENTER'
Tier 3 is called 'MOTOR_POOL'
Tier 4 is called 'TANK_DEPOT'
(This info from the Soviet.ai file in Data.sga)
Clearly they're trying to fit the Soviets into the same framework as the USA. After all, it makes sense. If you moved Sniper to T2, ZiS to T3, and swapped the SU-76M for the T34/76 your T1 would have your Rifleman Squad (Penals) and your Jeep (M3), Tier 2 would have your MG, Mortar, and Sniper, Tier 3 would have your 57mm (ZiS), M3 HT (M5), Greyhound (T70), and Tier 4 would have your Sherman (T34), M10 (SU-85) and rather than a Croc (KV-8) you get the Calliope (Katyusha) there.
All it'd take is a major reduction in cost for the Motor Pool as opposed to the Tank Depot ala CoH1 and you could easily fit the units into the framework that Relic was clearly using. Especially if they added other global upgrades.
Edit: Note that in the AI file for the Germans, the Germans do
not have the same names or structure as the Wehrmacht in vCoH. Interesting how the Germans are an all-new faction building wise (with things like DOLCH_AKTIONEN) while the Soviets are using all the USA's terminology.