Before one even tries to fix the emplacements one needs to decide what their design role is.
For instance what is the point of allowing the mortar to be packed up not just give normal mortar to faction?
What is the point of refund if one can built cheaper emplacements than other faction and then refund them:
Example the mortar cost 200 while the Ostheer 240 if one build one and tires down one has only pay 60 manpower which the mortar can make up by simply killing 2 grenadier models.
Why should the stock bofors be so much powerful than OKW doctrinal AA and be still has the option to be dismantled? or the same could be said for 17p and the Pak44.
I would suggest the following:
1) Decide the role of emplacements
2) make emplacements less durable during built.
3) Give at least 2 stock option to counter emplacement to each faction and even some dedicated doctrinal options (like stuka dive bomb for instance)
4) Make emplacement efficiency depended on how much someone actually invests on them either by hammer/anvil choices or by other tech costs (or via commanders.), so it actually a strategic choice and not a free option.
Jesus Christ just go with Planet Smasher's idea for the mortar pit already and be done with it for crying out loud.
Nobody even builds the other 2 as much as the mortar pit anyhow, and that's either by force or by a turtle, nobody else.
I know that as a more mobile British player the mortar pit hurts me the most, having a mobile mortar with the option of digging it in is gonna solve me a hell of a lot of trouble and headaches.
Plus it would be 1 less emplacement to balance, well, you'd only need to balance the bofors, nobody builds the 17 pounder because of it's population and I don't consider reducing it as balace.
I agree with you about Anvil possibly helping out with emplacements somehow tho, but it's not gonna be a big loss if not.
It's just that I always thought that if you go Anvil you'll go emplacements heavy while if you go Hammer you'll go tank heavy.
imo UKF should first have their stock units balanced and until one can tackle emplacement one could simply replace brace with stand fast.
Let's see here, one requirs a significant investment in order to reach their full potential while the other can gain a 25% boost to their firepower if they get a 60 munition upgrade and doesn't receive any debuffs when not in cover.