That is simply incorrect, currently in live Ostheer and USF mortar are almost identical.
"almost" is not identical, is it? No one will dispute that the ost mortar is the strongest.
The bugs where fixed by "July 28th Hotfix", yet by March 28 it was deiced ti was op and it was nerfed. Even if one toned down USF to be a "wer clone" vs 4 entities the USF would still have an advantage because their option to flank an enemy position if much better than wer who is forced in more static type of game by faction desing.
Your original post made it out to be the fact that rifles are stronger was the reason why the mortar in usf hands was too strong, when it is clearly the mortar that is too strong period when going up against smaller squads, that was the thing I was pointing out.
I never claimed that Penal where given flamer (those where available for year with no problems), I said Soviet where given a "rifle company riflemen" type of infantry in the patches penas only more powerful since 6 men entities, flamers and ourah combination.
I quoted your original statement in my response. Your exact words were:
"Soviet where given "rifle company riflemen" style penals with flamers, it was proven a disaster since Soviet has better tech tree and plethora of call in units. (see Penal->DSK->M4C spam)"
The intention has been to give this unit a more devastating anti-infantry and emplacement profile. Stats reflect a less potent Brumbar, with the upside being that the 105mm is turreted.
Using an established and known unit to describe how one aspect of a unit will perform (here the damage) doesn't mean they are the same, it simply means they use it to describe it with something that is known. They also highlight the difference to the brumbar in the very part you highlight, it is less potent (the gun), all other differences (health, armour) are still the same.
What makes it even less logical is the fact that it can become available by a simply MU upgrade of the normal Sherman.
I assume you're referring to the mechanised company ability. The munition upgrade doesn't give the sherman the dozer gun, it gives it only the dozer in front of the tank which boosts it health and gives it the ability to clear obstacles and build barricades.
Back to topic:
I've had a chance to have a couple games with a friend.
The initial observations remain: the Lt cost should be lowered in my opinion to open up builds.
The m20 feels more viable but the mine is still a sore spot: too expensive to use it when playing usf, too frustrating when you face it and see your tank completely disabled. My suggestion here still is a teller clone.
I am not sure if it is necessary to lower the cost of nades. I'd rather keep the costs high but make the upgrade for light vehicles global and therefore making backteching (having both lieutenant and captain and all vehicles available cheaper but unlocking the vehicles for one officer with vehicles still as expensive) and therefore open up more builds.
Maybe I'm a bit biased by my own mod (inspired by Lago's ideas in another thread), but I'd agree with others that the officer should be more expensive in terms of manpower. I would also set the research time for the officers identical to the build time of a rifle since they could/should replace another rifleman squad. The unlock of the light vehicle should then be the remaining time so that the overall research time does not change in comparison to the current system.