Me thinks you wouldn't want each army unit list to be based entirely off of 43-44, because that would necessitate a pretty big change to the unit list of Ostheer as well.
Honestly you could put 42-43 factions in the game in the form of the Africa front forces and still have it work if you balanced the units right.
Umm... there would be absolutely no change in the unit list currently.
The Soviet faction as it stands now is a dead ringer for late 1943 offensives to the Dniepr (No T-34-85s or ISs, but SU-85s and SU-76s in plenty). It's kind of something that Relic did kinda well, the units are all right year wise, its too bad they chose a time period where the Germans were getting their heavies in numbers and the Soviets were still trying to get their new hardware off the drawing board (Early version of the T-34-85 were appearing but not in any great numbers).
OH are exactly similar. It's the WFA armies that have put the time frame forward a year.
Arguably, the most balanced time period of all the Eastern Front period (gameplay wise I mean, it'd be the time where I'd set my CoH2 game) is 1942. The Germans are rolling out the PzIVs and StuGs with the long barrelled guns which can punch through T-34s handily, but at the same time the Soviets can do the same thing. The only outlier is the KV-1 but the long barreled guns were already causing problems for it at that point and KV-1S which had lighter armour was also rolling out, which further improved the German's chances. There are no Tigers or anything to really screw up the balance either.
Plus, 1942 is the do or die year for both sides.
Its a shame Relic screwed it all up so much, 1942 has way more options. Afrika and the Far East would both be balanced and effective options because the super heavies aren't there and even then they don't have monster guns or anything like that.
But instead, to please the fanboys (because Axis tanks are only cool in 1945, when their fuel is being siphoned off to run other tanks) they had to go for 1945 and make half the possible factions in the game utterly useless.