yea but it incentives reckless move and suicide attack
Disagree.
It's almost an axis buff. The panthers and p4s would largely benefit from having more soviet tanks on the field. It would also tie up pop cap if they needed it for su85s or katushas.
The point is the pros and cons of the proposed mechanism would relatively balanced and would reward skill.
I like it from a flavour stand point as well.
I would be in favour of a similar mechanic for sov losing infantry and getting conscripts. Maybe 3 to 1.