Here is my concept about another late 44/45 german third faction.
T0
245 MP - Volkssturm
Deploy 6 man squad equipped with Gewehr 43, x3 STG upgrade.
Ability: Stielhandgranate 24, Panzerfaust 30 "Gretchen", Sippenhaft(Volkssturm fight to death fearing the worst for their family)
400 MP - Panzerpionier
Deploy 4 man squad equipped with 4 MP 3008, x2 Panzerbüchse 39 upgrade.
Ability: Target Weak Point, Schrapnellmine 35, Barbels, Fortified Blockhaus
300 MP - Kettenkrad
Ability : Radio, Fast Capping
T1
260 MP - Granatwerfer 36
Deploy two 4 man squads.
Ability: Fast reload
260 MP - Maschinengewehr 30
Deploy 4 man Squad.
340 MP 60 FU - Hotchkiss
Ability : Recon Scope, Medical supplies
T2
400 MP 40 FU - Nebelwerfer 41 15cm
Ability : Creeping Smoke barrage
450 MP - Werwolf Kommando
Deploy 5 man kommando squad equiped with scoped k98, x1 Fliegerfaust upgrade.
Ability : Panzer Immobilization, Hafthohlladung, Camo.
350 MP - SS-Gruppenführer
Ability : Cordinated Precision Strike, Gestapo Interrogatory, Pervitin (give extra health for infantry unit)
T3
280 MP, 80 fuel - Wirbelwind
Ability: Incendiary bullets.
380 MP, 100 fuel - Marder III
Ability: HE Shell Barrage
350 MP, 95 fuel - Panzer III
Ability: Blitz, Crew repair, Switch AP/HE
T4
450 MP, 180 fuel -
Ability: Defensive Smoke, Target weak point
600 MP, 150 fuel - Hummel
Ability: Creeping barrage
800 MP 50 fuel - Hitlerjungend Batallion, 3x squad of 5x men with combined AT+AI arms.
Ability: For the Fatherland, Terror Propaganda
Commanders & Call-in
About foreign troops
*Finnish, Indian, Hungary, Czecoslovakia, Albania...
or special korps
*Mountain, Desert, Ostfront, Einsatzgruppen ...
and Wunderwaffe
*V1, V2, VK3001 "Sturer Emil" , Rheintochter, Me 262 "Schwalbe"