What?
The M21 Mortar HT is overlapping with the Mortar team and pack howitzer for the USF in both Infantry and Mech Companies.
Literally any infantry with bazookas is good in the M3 Halftrack, especially when using with Combined Arms (the 76mm Sherman comes to mind here).
On the contrary, I would say that Mech Company has more synergy than Armor Company.
What are Assault Engineers exactly? Are they elite infantry? Are they close combat infantry? Are they assault infantry?
What's their synergy with the rest of the commander? Vehicle crews can already repair their own vehicles so their repair ability is pretty useless, REs can already build what they can and even better, so can Rifles along with Riflemen Field Defenses and so forth. Their only real unique ability is that to deploy demo charges and that they're armed with M3 Grease Guns, that's about it.
Elite Crews are useless and I still consider them as such so I see no synergy here.
The M10 is overlapping with the M36 Jackson so there's no other reason to get it right now other than being cheaper and a bit faster.
The 105 Sherman used to overlap with the regular Sherman using HE rounds, not anymore in the preview.
And the 240mm Arty is just the Ost railway arty so nothing to say here.
If we're going by the name alone the only really "armor" themed things here are the Elite Crews and tanks, that's about it.
Mech Company has more "Armor" in it than actual Armor Company.
Mortar HT is a mobile indirect fire unit with powerful abilities ( HE, phosphorous rounds).It doesn't overlap with pack howitzer and t0 mortar for these reasons.
I wouldn't spit on a 5 men flamer squad with good close combat firepower (i might be wrong but they use the same stats of the cav riflemen grease guns). They can repair, they can lay down mines and some defences. You might want them on a map with lots of covers and buildings.
M10 is a much cheaper tank destroyer, with much lower pop cap, you can get out 1 on them much faster than a jackson giving you a nice answer to a P4 rush by OKW or Ostheer. On large maps it excels in fast flanking attacks. I wouldn't understimate this unit.
The off map arty is a very good area denial in the revamped version. And ofc it's always handy an off map call for arty support.
Sherman bulldozer (revamped) is probably even OP, it obliterate enemy infantry with that huge AoE.
Elite crews i agree with you, they are quite disappointing.