I have another suggestion and some glitches to share...
As for the suggestion...i think the ZIS-2 AT gun is good, ive posted some things here already that could improve it a lil bit, but anyway to the point...when one of crew members is killed, recruiting new one will cost you 110 which is like one third of the AT gun...thats too expensive. In comparison a Wehrmachts AT gun crew member recruiting cost is i think 57 manpower, which is much more suitable to cost of that PAK 38. Another thing is that as soviet you cant recrew your weapons...so this should be compensate for cheaper recruiting of crew members and reduced build times...the cost of AT gun itself is ok...300 is fine, the gun is very effective and deserves so many manpower.
And now for those glitches...
1. If one squad member of Sharpshooter team is killed and you have stationed them in some good cover (green) and they are in ambush mode, when you recruit the other one to refill the squad there happens a glitch that makes one of them visible, you can swith the ambush mode how many times you want and always one of them will be visible. Though sometimes ive happened to get them both back to invisible state...
2. I dont know if this is a glitch but ive noticed that mortar squad is absolutely expensive...at first they cost 350 if my memory is right and they dont have the barrage ability, which is ok, but they dont have a attack ground ability as well, which makes them absolutely usefull. So you need to upgrade them with "Balistics veterans" upgrade as soon as possible, that makes possible the barrage ability and smoke screen abilty, but the cost is little too much, i mean who will built this mortar for 437 manpower? For that much manpower i can built a T-34...
3. The "Not one step back" icon of Urban Combat Strategy looks as same as Wehrmachts Propaganda icon.