My thoughts:
General:
Call-ins - the 25% cost increase seems a great way to nudge players to keep teching, while not removing completely the option for a desperate call-in if you haven't got time to tech up (need a quick counter, and are willing to pay premium for it). One thing though: When this is done it REALLY needs to be done at the same time time for all factions, not just EFA, or else the game will be hugely imbalanced until the WFA patch.
Soviet:
Conscripts - "Increase overall accuracy to allow Conscript performance to match Grenadier performance" I really have an issue with this. Sure, Conscripts are sorta irrelevant late-game, but they shouldn't be equal to Grenadiers. Grenadiers are a more expensive, regular trained unit, while Conscripts are... Conscripts. A cheap, spammable, badly trained unit. An early investment in them should give short-term benefits early-game but have less payoff in the long run. That's what Penals and Guards are there for. Conscripts should remain relevant due to abilities and doctrinal upgrades, not basic fighting strength. That's precisely where their weakness should lie.
Demo charge Don't really like this one. Yes it was OP, yes it was too punishing. But the current nerfs just make it useless. Either lower it's cost or leave it as it is, just allowing it to be spotted at short range (just so that a player who's watching his units will have time to react before entering the kill zone, but a less attentive one will still get the wipe).
M3A1 - Love the changes
Penal Battalion - Didn't feel they were op early game, given their cost. But if that's what GCS is showing ok then.
Guards Troops - I don't really get this one. You say they are underwhelming, but then make them pay for the PTRS plus restrict weapons to 2 slots (making you choose either PTRS or LMGs). How is that a buff? You get less overall! I get that PTRS diminished the AI potential of the base unit, but still that's kind of a silly "buff". If your gonna make us pay for it, either let us have both, or make us choose one but really buff both options!
DSHK - It probably had it coming, but I can't help but fear you might be overdoing it. One thing that worries me in particular is "Armour piercing now requires Vet1". This is a doctrinal call-in. You have to get 2CP, get the unit out, get it to vet-up, and only then you get it to be a good counter to vehicle rush. This may be too much for non-top level players to be able to use properly.
120mm Heavy Mortar - Changes are in a good direction, still feel it's too able to 1-hit wipe full squads.
Zis gun + SU 76 - like the idea of a more generalist feel, but fear the barrage buff might be abused. Will wait and see. Do like the idea though.
M-42 - LOVE what you're doing with it! Keep it up!
M5 - Like the changes
T-34-76 + T-34-85 - Dunno how to feel about this. I understand the reasoning, and more MP is always nice, but I fear the 10FU increase might be a tad too much. 5FU perhaps? I understand the wanting to delay the first tank, but afterwards it takes away from the spammable nature thats core to the T-34s identity. Maybe just a 5FU increase per unit+5FU increase in Mech Armor Company cost?
Partisans - I rarely use them. But if you remove both the shrek and the grenade (PPSH and Shreks needing to be purchased, and grenades starting on cool-down) what's the point of them being infiltration units? The whole point of infiltration units is to surprise your adversary with their sudden appearance. It makes for interesting play! Once again, I don't use these units too much, but I fear this indicates a larger move against infiltration mechanics in general (don't you dare take fallshrimjaeger FG42s away!
). Also, as has been pointed, if they all start equal with just mosin-nagats and you have to upgrade them anyway, what's the point of having two units instead of one with both upgrades? Doesn't make much sense.
Lend-Lease Guards - Love the changes, much more in line with the doctrine's theme. Congrats!
The rest of the SOV changes I generally concur.
Ostheer:
Sniper incendiary shot - Dunno about this. The counter-snipe game was perfect IMO. GCS showed us that.Still, I feel it's a sort of "if it ain't broken...".
Panzergrenadiers - Makes sense
Bundle grenades - Ok
Panzergrenadier G43s - Nice!
Stormtroopers - Once again, I feel a bias against Infiltration mechanics. It's even being called a cheese. It was working as was by design. The whole point is to "surprise butt-sex from behind" your opponent. Spawning behind enemy lines is already very dangerous for an expensive squad, and you often see them dying quickly when it's mistimed or properly answered. It's a gamble. One that sometimes pays off, sometimes doesn't.
Stormtrooper upgrades - I like it.
Pak40 - Fair enough
222 - Seems interesting. Like the vs Sniper Buff. Will have to see how more armour interacts with other changes (thinking of the DSK's vet1-locked AP rounds). Might be warranted though (it does feel a bit paper thin atm)
251 Flamethrowers - Fair enough
Panzer IV - YES! Finaly a pen buff. Good Job!
Stug G - Not sure about this one. I understand the reasoning, making the Panther the main AT vehicle. But the nerfs seem overdone. Yes it was over-performing a bit, but Jesus that long-range pen nerf! + TWP nerf! I mean it's a turret-less TD. It's supposed to sit back taking shots, not rush forward! It's gonna get flaked and killed 90% of the time. You're just encouraging bad play! I understand the reasoning, but can't help but feel this is too much.
OST Tier 4 - And now we get to the gist of it. I have to say, OST T4 did need a change. But I feel like I disagree with 90% of these changes. Free Battle Phase 3? That just seems a rushed solution. What's it even there for then? T4 requires T3 being built? So we're limiting strategies now? I don't pretend to have perfect solutions, but these feel kinda amateurish. Perhaps decrease the cost of BP3 significantly, but still have it cost something? What about this: BP3 and Heavy Panzer Korps (T4) get a 25% cost reduction, PLUS another 25% if you've built Support Armor Korps (T3)? That way you do make it more accessible, but still allow for a skip T3 rush T4 play-style. Restricting strategic options is rarely a good way to go. Also, I still feel Grenadiers are under-performing late-game, getting wiped too easily with all the heavy stuff running around. Adding a 5th-man upgrade to T4 would fix that, making T4 that much more useful.
Panther - Like the changes overall, one thing that's been pointed though: OST had some consistency: Vet2 were the side-skirts. On every Tank. This changes that, and makes it more confusing to remember which ones had them where. (as for discussing side-skirts, I'd argue for making them an upgrade as in Coh1). Also, "Armour bonus removed from veterancy (health bonus remains)"? So side-skirts give no armour now? That makes little sense. One thing the Panther lacks though is accuracy.
Brummbar - Ok
Panzerwerfer - Seems weird, but I'll wait and see.
Tiger/Tiger ace - Makes sense
Elefant - What? an HE barrage? You know this is a dedicated Tank Destroyer right? Hell, it can be argued that this is THE dedicated tank destroyer, as IRL most of them were killed by not even having a goddamn MG to defend themselves against inf... I get trying to give it more diverse options, but this feels contrary to everything that's core to this unit's identity....
Ostruppen - Thank god that's fixed. Just one thing: If "Accuracy bonus only applies to default rifles" then what's the need for "Receive a permanent -50% penalty on all picked up items"?
250HT Call-Ins - 10FU reduction is nice, but does little to address it's main issue: Paper-thin armour, unarmed, not able to reinforce. If you really want to address the problem and make them viable, you gotta fix at least one of those. My suggestion? Add a tiny bit of armour to increase survivability, and allow it to reinforce on vet1. Or add a low suppression Mg, more armour on vet2, make it more like an Axis M3A1. Something like that.
Spotting Scopes - 3.5sec seems a tad bit excessive. 2sec maybe?
Panzer Tactician (vehicle smoke) - I don't really have a problem with this, as long as you apply it to all smoke abilities in the other factions. Once again, needs WFA's smoke to be altered at the same time or risk having some factions outperform the others while waiting for WFA patch.
The Rest I pretty much approve of. Cheers!