I think there are good reasons for making Conscript late game slightly less efficient. I have also proposed a change to the timing/placement of Mobilized Reserves, although it was a bit different than this one.
Cons are too good late game, but is a appropriate nerf is by increasing the resource investment? Because I would believe that's just delaying timing if you dont avoid tier 4 for the moment( and penals as well). The 10% accuracy wasn't needed and maybe reduce their veterancy bonuses but give some to cons earlier?
Global upgrades are something I dont like. Everything should need muni invested to make a unit preform better or have better capabilities. This applies to everything from weapon upgrades to throwing grenades. They cost fuel and manpower to tech but you still need to use muni to get the most out of them.
Ill add that veterancy isnt nearly as big as well, 5 man.