Profile of Loren

I agreed. Tiger I and Pershing have a damage of 160, which is the same damage as a medium tank. Because of this, it does not look as strong as you think when you deal with medium tanks. I think it would be ok to raise it to around 240 to make up for the characteristics of the heavy tank.

By the way, I think it's okay that the tank distroyer is a counter for heavy tanks. All units must have at least one countermeasure. In fact, CoH2's tank distroyers have a modest main gun to deal with heavy tanks.
(It is worth remembering that Michael Bitman, who was Tiger Ace, was killed by Sherman Firefly.)

Ostheer mortar is not a "no manpower only" counter garrison since it requires fuel, same goes for OKW grenades.

Where do you come up with these weird claims, do you actually want to make a point or you just arguing for arguing?

Of course, there is very little fuel to build a tier 1 building. But it could be built as soon as you just start the game, which consumes less fuel than USF upgrading the grenade.
Also, because ostheer also has a t0 flamethrower, t1 sniper, t2(flamethrower)halftrack.
mortar is not the only countermeasure. However, the USF upgrade tier to 1 (still no counters to garrison) consumes 50 fuels, and t2(for packgun) consumes 60 fuels. Thus, without mortar, it will take a very long time to develop a countermeasure against garrison.

At least we can give smoke grenades to the starting RE squad for free, while the future squads will have to wait for the upgrade. This will make USF players more careful and it will also boost RE's survivability as the player will be extremely careful not to lose his starter RE squad.

PS : With the high rate of fire of the MG-42, 2 squads approaching from different angles, will get pinned no matter which squad the MG will target first. The time to recover from yellow pin is pretty long. And please, don't take this comment as an excuse to nerf MG-42. It's fine as it is.

It's also an interesting idea. I agree with both of your thoughts; RE and MG42.
The MG42 is fine. I also think it is inappropriate for RE to be used exclusively for mine sweeper only.
USF players rarely use this upgrade because most grenade upgrades now use 150 manpower and 25 fuel. Investing in this price to use only grenades is considered a very unattractive choice for USFs with a rigid tier up structure.

It would force Ostheer to actually micro their MG's and use their brains so not an option, sorry

Flanking the MG actually requires much more precise finesse and brain than installing the MG. Let's think about why OKW users complain about Maxim spamming. In general, OKW has many more options than the current US without a smoke grenade. Nonetheless, their complaints were accepted and led to the buff (smoke grenade for volksgrenadiers) of the firestorm doctrine and the nerf of the maxim. To be forced to flanking is often an unequal battle. For example, if Panzer4 succeeds in flanking, it is very easy to destroy the SU-85. But no one thinks the Panzer4 is a counter unit of the SU-85. At this time, the Panzer4 catching the SU-85 as a Flanking belongs to an intelligent play and an unexpected variable, and it is no wonder that it should be done.

Likewise, at least the Soviet Union has an M3 half-track and the UKF has a WASP universal carrier. These two units are at least able to kick the MG without having to spend more heads than smoke grenades. But USF does not exist at all. (Of course there is a dodge truck, but it is a doctrine unit, and there is no flamethrower to quickly remove the MG.)

I really feel sick rekt-tenwerfer assasinate my ambulance.
Basically, USF do not have land mines makes not easy to defend against many of OKW's Cloaking units. This is in contrast to the basic concept, but rather that the USF makes the "combined arms" more difficult than the OKW (cause low anti-tank penetration and clocking presence make the positioning of the AT gun much more difficult. USF's combined arms tactics is not much better than OKW). OKW now has almost everything in balance. they have strong points on early game, and mid game, and late game. really sick of that