32 would be my bare minimum. They are godlike in cover. Have had scenarios where two volksgrenadier squads in green cover lost to one tommie section in green cover. Tommie section was vet 2, both volksgrenadiers were vet 3.
without seeing the replay it's hard to tell what happened. Did the tommies had their 5th man? did they have brens? did your volks had schreck? The green cover could also be out of alignment.
Those tommies are beasts in cover. Therefor with a mp decrease their power dhould go a bit down.
unless the tommies have two brens or the squad size upgrade, their DPS is overall worst than the lmg42 grenadier.
Most people who notice that it's not worth it. Replace them with anvil heavy engineers in order to reduce manpower damage. Plus, you can give them 3 LMG's so they can practically be their own infantry sections equals(or betters) if you want them to be.
this basically come down to the fact the british can lmg spam on any of their troops as long as they got the munition to spare. You can replicate the same effect on the much cheaper sapper.
The bren is even inferior to the lmg42 despite them costing the same. It's all a matter of stacking the lmg.
The tommies need a cost reduction, with along with nerf to the bren gun, not lee enfield.