@GlD: I'm sorry, I appologize in advance; but I can't resist:
Realism argument does not compute...
You sound like the dumb robot in the 1960's TV show "Lost in Space".
Sorry. I had to get it out of my system.
Look mate the Sov mortar upgrade is broken. It needs fixed. - A design issue.
Relative to your balance question I agree at 3.3# per round of HE in a ground attack (which should be more accurate in targeting than it is), 240 MP is too cheap and doubtless too early for balance. After the upgrade 280 MP is probably too cheap as well. Maybe 300 or 320 MP would be more appropriate. In any case I expect long range from a 120mm mortar upgraded or not. After the upgrade I expect massive damage including engine criticals on anything it hits and a 3-4 shell barrage with a mortar trajectory and a long cool down between barrages. For vet I would suggest a slight increase in range, one or two accuracy buffs and reduction in cool down as crew size grows and experience increases. I don't particularly what order. Let the balancers decide.
As for the problem of the vanilla mortar, why not just make it an 80 mm mortar and be done with it. No other faction gets a mortar upgrade. If it is desired to turn it into a 120mm upon upgrade or as the crew size increases fine. You could even use it as a balancing tool Nuff said!
@GlD I'm glad you asked. You Aussies are tenacious. No wonder it took Rommel two tries to take Tobruk. With your great gaming prowess and your whimsical username you may appreciate this. It is from another work by the creator of the Greatest War Story in Literature:
http://ancienthistory.about.com/od/aresmarsmyth/a/102110-Mars-And-Venus-Caught-In-A-Net.htm
