From a design point of view:
Imo the focus should be to better design the commander themselves and not trying to balance the faction. The aim should be to create viable commander that offer alternatives but not commander that OP to compete with the meta commander that OP themselves and they should be actually redesign to have less a power combination of abilities.
The changes should also follow the there theme of the commander.
When making the changes one could also see them as interim step requiring changes to other commander also.
For instance: interdiction "casualties intonation" make perfect sense for a unit like storm-troopers who actually where military intelligence even if it present to "light infantry training" where it does not belong. It can be removed from there in the next patch if it an issue with scope.
USF.
Armour company.
The theme of the commander implies heavy use of armor and an attempt should made to be followed.
Assault Engineers:
The idea of turning this unit into a "elite fighting" unit does not go along with "Armor" theme of commander. In addition the presence of "elite" infantry before minute 1 reduces from the tactical aspect of the game, since allot depends of the performance of that unit in the first engagements.
Finally 5 men squad being able to equip both flamers and assault rifles have already been proven problematic and should be avoided.
Suggestions:
Reduce cost/move to CP1 make the unit more about utility than raw firepower. Allow flamer for 4 men squad or 2 Thompson+1 entity locked behind officer.
Elite Vehicle Crews:
The Thompson change although an improvement it only leads to cheesy tactics especially in combination with M10 allowing to drive on atgs and disembark.
Suggestions:
Either scrap the ability or make it about veterancy as the name implies and that would also open the way for the reintroduction of "troop training".
Player could pay manpower and fuel making his vehicle more expensive while getting more out of the veterancy of his vehicle. For instance the can either be able to reach vet 4 or they could gain a small stat buff (10%) to the normal vet bonuses.
M10 Tank Destroyer:
Actually this unit does not fit the commander and other armor like the 78mm Sherman, easy8 or Persing seem allot more suitable. In addition the unit should not be competing with M36.
Suggestions:
Make the unit a call-in at an increased price but make it also build-able via major at the current price (this change should probably apply to other unit to increase usability across mode and economy inflation). Move unit to mechanized.
Sherman 105mm Dozer:
Modeling the unit after the brumbar is a mistake imo. The unit is available with no tech or with a cheap upgrade of 80 mu making far more cost efficient. Faction are completely differently designed and Brumbar is there to compensate for the weaker Ostheer infantry.
Suggestions:
One could redesign the unit as:
Infantry support tank similar to Churchill with emphasis on durability and not firepower
Assault gun proving indirect fire support either similar to KV-2 or to priest with sort range small number of shells (3?) and low cool-down.
or one could remove the unit from the commander.
240mm Artillery:
Although the changes are good for the design of the ability (the now make Gustav look even worse)
heavy artillery does not fight the commander so much thematically and lighter version of artillery maybe should be available.
Suggestions:
Replace the ability with a "105mm barrage" modeled after ostheer "Light Artillery Barrage". That would increase the synergy with armor since one could use the ability earlier during armor rushes without risking destroying his own armor. The ability could be moved to another commander.
MECHANIZED COMPANY
The theme of commander implies a heavy use of lighter vehicles and imo the commander should be focused in use of such vehicles.
WC-51:
(in game description does not mention the m21)
The unit's mark target and barrage abilities seem debutante since "refit and refuel" allow the unit to removed in later stages of the game.
Suggestions:
Replace assault engineers as crew to m3 with a normal crew, they overlap with cavalry riflemen and the m3 is way to cheap. Remove med-kits from m3 as unnecessary and exploitable.
Refit and refuel:
The ability suits the commander allot but it is confusing to use since the player does not know what it get back for removing a unit from the map. In addition it is open to exploits.
Suggestions:
Move the ability to the vehicles themselves and redesign the ability so that it allows light vehicles to be swamped with one other light vehicles for the cost difference (+ a taxation?) and maybe some XP. This will greatly improve the use versatility of the commander.
For instance if one can replace WC-51 with an m20 one could go captain and still have access to the unit or if one builds an m20 and he can replace it with a greyhound once can go Lt and still have access to pseudo light tank.
Swaps could either be specif or pop up could be available (allowing more options).
Cavalry Riflemen:
Although a infantry call-in seem a bit off for mechanized commander that already has more access to unit that any other commander it could still become viable with some changes.
Unit is way to strong for "mechanized commander" while it offers to mcuh AI and AT being able to equip a bazooka or a bar.
Suggestions:
Reduce CP 1, USF elite infantry suffer from the fact that a) come too late when player have already produced enough riflemen (and in addition officers will come) b) B are to expensive (and thus strong) in order to compete with the already strong riflemen.
Imo lowering their CP to 1 and reducing the cost/strength to riflemen will make easier to built while the can become more attractive by increasing their scaling and utility.
Reduce cost to 280 have start with 5 grease guns and have the Thompson as an upgrade taking up all slot (locked behind 1 officer). Lock satchel (and smoke?) behind grenades remove engine damage from satchel (maybe tone down damage abit) or replace with stun/daze. Allow access to paratroopers bazooka.
Vet 1 ability "light vehicle training" a passive or active aura providing a small buff to light vehicles like +5 sight -1 target size.
Combined Arms
The ability is nice but seems a bit expensive.
Suggestions:
Reduce cost to 70 and tone down affects.
Reserve armor
The ability is problematic with the current implementation. Thematically superior armor does not fit a mechanized commander. Access to 2 more doctrinal units while the commander already has access to 4 doctrinal unit bring the total to 6 is excessive. Dozer available for 80 munition is too cheap.
76mm Sherman vet bonuses are to high especially combined radio net.
Suggestions:
Replace with M10 as call-in/build-able unit.
76mm Sherman performance price and vet bonuses should not be connected with Soviet version of the unit. The faction and tech cost are different and the unit should be balanced separately. In addition one has to take into account that USF Sherman is already superior since it has radio net, smoke and disembark.
Unit could also be changed to a clone of the normal Sherman with access to AP rounds to differentiate the 2 units.
Btw, I have a suggestion to make for Elite Crews.
Make it a Passive that gives Crews 5 levels of veterancy, like the OKW.
The extra veterancy levels can be made so they give the crews more utility or combat capabilities instead of just combat capabilities and a bit faster repair, and would also make it overall easier on the player since you gotta get the crews out and upgrade them individually right now and so forth, making it a Passive would nullify that.