Mainly 2v2 though.
I think counterattack best goes with T1, actually, because you end up spending more manpower reinforcing conscripts, maxims, and other assorted team weapons making floating MP for the B4 (or multiple B4s depending on the situation) more difficult. With T1, most expenditure ends up being on snipers and the occasional scout car or penal, which are much lighter on reinforce costs(ideally you won't ever need to reinforce a sniper after it is built if you have healing).
what I go with early on:
engineer
engineer
penal
M3 (s)
sniper
sniper
Shocks
This varies depending on map- urban maps mean more penals and less snipers, on open maps the shocks can be dispensed with, the number of M3s depends on how many wehr players there are, how many kubels, how many support weapons, etc. Your ally can handle the AT, while you plant the mines.
Later:
T4
Katyusha if you had the lead early (if you can afford it at 4,5 CP for example), if there are a lot of team weapons, forward battlegroup HQ.
If I get T4 after 5CP, german armor is probably too close to afford a katyusha. on a map like Minsk, the SU85 will do. On tighter maps it may be worth just waiting for the KV1.
After that, B4, or multiple B4s. throw in an assortment of KV1s, SU85s, Snipers, and the B4 depending on the enemy composition and you can handle most things (other than CAS/LUFT + JT).
One last thing- if the enemy is double OKW or has no combination of recon and stuka, it's reasonable to pick counterattack off the bat. If your opponents are reasonably coordinated, they'll have an offmap doctrine (eg CAS, LUFT, JAEGER ARMOUR), and it would be prudent to wait til after they show their hand even if it means delaying your shocks. Picking counterattack if they go for these doctrines is quite pointless.
Just my two cents.