Hi i encountered some things in game witch might need some fine tuning in balance.
First: The normal and especially the upgraded Soviet AT-Squad seems to be a little to strong against hardened Bunkers and Base Buildings. They can take out a German MG Bunker even faster than two T34/85 with far lesser hits. Same for Base Buildings. this seems a little to heavy for me. Haven't much opportunity though to test them at tanks so far but against Buildings their are real Hardcore!
Second: The Soviet Tank MG´s don't hit squad and even if they did they deal no damage at all. I tried it several times!
Even when the enemy infantry is close, not in cover and not moving a T34 or IS-2 is not able to kill or suppress them with MG fire. A Sherman with .50cal. or a Panzer IV with Turret Mg Upgrade create havoc at a Volks-Squad or at least suppressed them in no time but no dice with the reds!i think a little change in damage or accuracy for it would be good.
Might be only me but i thought i bring it up here so it can be discussed.