And the squads that carry them cost 280 MP, don't get the smoke grenades and don't have a received accuracy bonus.
That does not make MP-40 good, the weapon remains bad.
In addition your argument does not hold water:
Assault Engineer have far more utility the MP-40 VG
Cav riflemen has accuracy bonus, a snare and access to smoke
They both can have further weapon upgrades.
Your stat are simply off.
In which case you have to apply the same logic to the Volks/Assault Engineer comparison. The Volks'll need another 60% of a Volksgrenadier added.
Assault grenadier also use the same MP-40 and cost 280 and their weapon is inferior.
Now Pls stop this pointless arguing.
The fact is that MP-40 in live is significantly inferior to the grease gun.
Imo MP-40 Vg (and assault grenadier) in live a far less cost efficient than Assault Engineers, Cav riflemen and even PPsh conscripts.