Once again, suggestions based on statistics from this topic:
https://www.coh2.org/topic/81227/second-commander-rework
Starting with Armor Company:
Assault Engineers feel underwhelming even for a starter unit which is able to upgrade to flamethrowers, the M3 Grease Gun does not provide enough Close Quarter firepower and they're too squishy as a 4 man "assault" squad.
Should be given a 5th man as in the Ardennes Campaign or replaced by Cavalry Riflemen in my opinion.
Elite Crews is too much of an useless ability that's better off just flat out replaced by something like an M8 or Tank Reserves from Mech Company which would make more sense since they'll either compliment or directly support your Armored Units, altho I agree that there would be a bit of an overlap with the regular Sherman bulldozer and 105 but then again you could still just skip the regular Sherman to get a 76mm one with 105 support.
And lastly, the M10. Since this unit has received a nerf to it's crush as well as being tied to the Major in terms of tech it's been a used a lot less as it's main point was having a good mobile unit that came earlier than the Jackson at a cheaper cost but could still fight enemy armor when microed correctly, something which is right now 2/3rds not since it comes so late now and not at a cheap cost at all if you have to get the Major first.
Tactical Support Company:
Currently there is nothing outside of the Calliopes combined with the M5 for air cover that's really "tactical" in this commander, something tactical would be an upgrade to Thompsons for Riflemen or giving them Sprint/Flares like in Rifle Company would be in my opinion.
When I hear "Tactical" I think of some small unit tactics conducted by specialist units in mostly a close quarters or urban environment, such as the Operations executed by the current special forces right now like Seal Team Six or the SAS. Or at least that's my own opinion, I could be entirely wrong about that.