@Sedghammer
You might want to include the cost of molotovs and AT nades that are always upgraded before soviet armor hits the field, unless you play industry. No one will go T1-T4 without these upgrades and its plain stupid to not include them as teching costs as you will be forced to get them before SU.
I didn't include either because they depend on play style, for much the same reason I didn't include Ostheer light vehicles. (For example, AT grenades being skipped early if no light vehicles are seen. Molotovs are skipped when rushing T70's.) I was just trying to demonstrate the manpower difference if you're a Soviet encountering an Ostheer opponent that goes tier 4 instead of tier 3.
That being said, with Molotovs and AT Grenade upgrades added to the above mention costs, the difference changes to 535 MP advantage for Soviets and a 20 Fuel advantage for Ostheer.