I approve all the changes, though I think you're missing the change you wanted for Penals Cruzz.
I might not necessarily agree with the current role penals have in the game, but they're being used and to decent effect so they don't really have a place here in my little corner of gimps and ubermensch.
M42 45mm AT gun: increase damage to 100 (from 80), increase penetration to 130/95/60 (from 100/80/60).
I just wonder how much damage it could deal to medium tank with this change. Considering that it has a faster Rof.
Quite a lot, but you have to note that the penetration increase is heavily balanced towards the point blank range, so they'd not really do that much from farther away to PIVs except when firing in the rear. And I do think that these niche units should overperform a bit just to give a reason to use the commanders.
BTW, this hp increase would save it from light artillery or bombing strike? I see you directly reduce the stuka damage to barely let it live.
The light artillery is purely random scatter with 90 damage per hit so it would take 7 direct hits on the artillery piece which probably isn't going to happen. Bombing run I believe is 300 on a full hit, not sure if it's possible to receive damage from more than 2 bombs aoe size wise with a howitzer or not (my guess is that it should be safe, but the actual hitbox of the howitzer might be larger than I believe), pak43 would probably get oneshot by it still because it's just too damn large. Not much you can do about this though because I don't think bombing run damage should be reduced by 50% just for this and increasing pak43 health to over 900 seems rather silly too. Railway clearing weapons would be purely based on luck, as you need one straight hit and one glancing one to kill.
You haven´t mention any changes.
Right, seems I've accidentally removed the line at some point while editing. Go me.
NKVD: replace IL2 with commisar.
While it would be nice, I seriously doubt they'd create new abilities or even adapt singleplayer ones for these old commanders.
Defensive: what about just giving a straight x1.5 health to all defensive structures (bunkers, tank traps, trenches).
We finally got reasonable counters to bunker spam that would kinda die off again, and one side doesn't even have a defensive structure that would need health except for tank traps while other one has two (bunkers & trenches), bit too unfair to the soviet version.