I'm not sure if you're trolling or not, but saying resource penalty is affecting the timing of units(1,44 times later than the allies counterpart) is exactly, 100% the same as saying that the unit is 1,44 times more expensive.
This isn't a CoH2 thing, this is elementary math. The biggest thing OKW gets for their lower fuel income is being the worst faction.
You cannot use the excuse that they are the worst faction for the fuel penalty, because the fuel penalty has existed since WFA launched, yet their strength as a faction has varied and they have previously been extremely strong, especially in team games.
An Ost Panther and OKW Panther cost the same resources (490 MP 175 F) and they perform fairly close to each other, with the OKW panther having slightly better ai for some reason (ignoring vet 5 bonuses, because that is unique to OKW)
This alone is enough to prove that the OKW Panther does not cost a significant amount more fuel, else it would outperform the OST one by a long way. Same can be said for Ost PzIV and OKW PzIV (Okw one has excellent armour as soon as its built, makes up for the extra fuel cost, especialy when combined with 3x armour bulletins).
You cannot balance the game by having some stupid and over performing abilities 'making up' for weaknesses a faction has.
From another thread
1- Price of a unit is the one listed, not the one with "convertion". It matters for timing and number field, not performance. (There's a reason OKW has cheapest teching)