A couple thoughts based off what you said, please correct me where I am wrong. (Mainly about SMG units)
Serelia data is fairly pointless even if it was 100% correct in a balance discussion as it uses a target size of 1 despite RA being the 2nd most important value. Hopefully, for COH3 we get a version that lets us test vs different target sizes.
Not quite. Serealia by itself has mixed quality of data, some is quite accurate, some is not. If you want to be cautious, apply a 10% error margin. The data on this site is good enough to discuss larger differences between weapons, but not the subtle ones.
The specific point I made about target size is potentially an artifact of calculation. If the calculation works the way we think it does, weapons that have high accuracy can be pushed over 100% when veterancy kicks in. In these special cases, there might be issues in the DPS data.
Soviet units in general scale better with regards to RA than USF/UKF. Across the board most Soviet units get 40% or more ACC with VET compared to the 30% or less USF/UKF get. Normally the argument would be that USF and UKF start with better based stats which would take this into account.
For example Rangers start off great with their 4 Thompsons and great RA of .73 which was made apparent when I tested them against AssG and won everytime. However with VET, AssG RA outscales Ranger Acc and AssG Acc outscales Ranger RA bonus leading to a situation where they perform a lot more similarly then expected. As Axis elites usually get larger RA bonus than 25% this would mean Rangers(and Paras) perform better against mainlines unless Paras use Tactical advance.
Penal Acc bonus may not increase max damage but would make them the most consistent performer against axis Elites as Penals could brute force past Axis great RA.
This also means anything less than 10% Target size buff against most Soviet PPSH is pointless which is why most OST players skip G43 upgrade in short range maps. At VET3, the Gren would receive the same amount of damage from a VET3 Shock/PPSH Con/PPSH Partisan or Penal which makes it a fairly lack luster upgrade vs LMG.
On the flip side, the damage reduction removal was a much larger nerf to Rangers than was advertised as no matter what their is a CAP on the damage certain weapons can do per second as seen with Gren example.
I am not sure if we are on the same page here on how the current understanding is regarding RA and DPS. In most circumstances, a 40% accuracy buff will also increase your DPS by 40%, because once your own squad hits the veterancy to get the +40% accuracy, chances are your opponent also has highly vetted squads. The occasions where you don't get the full bonus due to "over-accuracy" are usually when the enemy rebuilds a wiped squad in the late game.
The offensive bonuses for Rangers are indeed rather on the slim side. Their veterancy RA is pretty much what other squads get as well. The damage reduction was definitely a nerf to Rangers, because it made them way more susceptible to AoE weapons. You also should not forget that the Thompson is a close-mid ranged weapon. Rangers losing to absolute close range specialists like elite PPSh troops is intended.
Regarding G43 Grenadiers, the 10% target size buff is worth it even against close range PPSh troops. Grenadiers have a base value of 0.91, meaning highly vetted Soviet PPSh troops have a "natural" close range accuracy of 1.04. The additional 10% RA pushes it down to 0.94, so you'll get 6% instead of 10%. It also helps against literally other small arms like MGs, hull MGs, rifles etc.
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