Well mortars do counter guards. If they are dodging mortar shells they are not shooting but 2 mosins which is pitiful. Additionally while guards are good, hell guards are great... Stg volks can engage favorably if they get a close and the flame nade is devistating vs them due to the lack of FOTM weapons. Ost has pgrens that if they close will eat them alive. A comparable cost of course but anything short of charging across no cover into them will allow you to close on them and that will force them off.
Axis have far more cqb units than Soviet have long range units, both have a squad that can deal cqb from the word go.
Also shocks need a buff Regardless of guards because they are trash. Against they are map dependant but against okw the amount of STGs make cqb much more risky. Shocks are expensive and niche with clear drawbacks and remain one of the only units with an actual designed range.
VG ST44 are badly designed but the ST44 on other units is designed for mid range and less for close range. The VG should simply be redesigned. That would also help Shock who actually need to bleed less instead of doing more damage.
Mortar have become less effective in open ground so the "counter guards with mortar tactic" has become less effective. Having very powerful infantry is problematic to begin with, they should be cheaper and less effective.