ahh lol historical accuracy not important.....seems it is to relic...
Company of Heroes is a franchise that prides itself on several things. For one, it's a well-regarded real-time strategy game. For another, historical accuracy is paramount to developers Relic.
http://kotaku.com/5916104/disobey-orders-in-company-of-heroes-2-and-your-comrades-will-shoot-you-down
USF
Should at best get a Jumbo and it should be doctrinal, doctrine could include things like extra armour for shermans, jacksons and perhaps other vehicles, when I say extra armour I mean something like added sandbagging to the frontal armour (this could perhaps lower damage taken from a penetrating hit, but not determine whether a shot penetrates)
Now before anyone decides to rage at me or call me an axis fanboi lets start here:
OKW
Remove vet 4-5 (or give levels to all factions), remove one of their heavies their only heavy should remain in the current doctine.
SOV medium armour needs to be revised to allow for more useful non doctrinal armour, some other minor things not worth getting into here.
OST list is too long but basically infantry overhaul, tanks are in a pretty good place right now though some could use a little work again not worth getting into here.