Note. not at home, so haven't watched your replay. I hope that you will still alow me my two cents
I am generally a patient man, but I don't have much love for people spamming emplacements and the adv. emplacement commander simply has too many things building, reenforcing and reparing its emplacements. It's not that it is unbeatable, it just makes the game a slow and unfunny drag
Having said that Whermacht has more options for handling emplacement spam than their OKW brothers, who are more or less stuck with ISGs.
First you have to avoid any areas with bofors emplacements and focus your energy on other areas. Building the bofors means that you can outgun your opponent anywhere else on the map.
Once you tech up and accrue a few CP some options open up for handeling the emplacements.
Doctrinal options.
- Mortar HT can pepper the emplacements from afar and have the incindary shells which will kill anything that tries to repair it. They do however take quite a while to finish the job if the opponent braces and repairs outside the flame attacks.
- Spotting scopes and stugs will make them spot and outrange the bofors and make short work of them regardless of brace and repair.
-Railway artillery will take away huge swaths of health from the bofors and wipe anything nearby. any tanks or well times rockets/bundle grenades should be enough to finish them.
Non-doctrinal options.
- Snipers with hold fire can do an excellent job of spotting for your AT guns and Stugs, as well as anything else that outranges the bofors. once you have mediums and LOS the bofors becomes more or less redundant.
- if the opponent makes the mistake of building the bofors near a shot blocker a Flame ht will make veery short work of it with the attack ground option. Just remember that even a slight miscalculation revealing your ht will make the bofors end its exsistence in a single burst. Also shot blockers like walls and trees can sometimes be destroyed by the bofors attack ground, so permanent blockers like buildings and thick woods are a better solution.
- In a pinch it is always possible to use tanks and at guns to attack ground at the bofors into the FoW, but this is an inconsistent and long process if you are fighting fortified emplacements with repair options.
I hope these tips will help you make short work of sim city builders and move on to more interesting and diverse matches
Edit: to your last question the bofors does not get more penetration with veterancy and to my knowledge hasn't got more pen in any patches that I recall. The vet bonii are as follows:
vet 1 - +50% rotation,+50% rotation speed
vet 2 - +20% Sight
Vet 3 - +50% health
Source:
https://www.coh2.org/guides/29892/the-company-of-heroes-2-veterancy-guide