Ha!
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that would be fun but actualy i'd say you say wrong when u say soviets didnt belive in retreat, the soldiers retreating were also soviets and i bet they know what they are doing. but i think meybe u dont have a retrat button but instead the troops with low morale retreat by their own and if they have any officers in their squad they wont retreat as much but if they retreat the officer will try and stop them and if unlucky the troops will kill the officer so that they wont get killed bu the krauts. this would be realy cool, anoying, and probably hard to make work. but as some smart guys once said "attack is the best defence!" they dont retreat they just attack in another direction! also the soviet had nothing against falling back, returning to high ground if you know what i mean. btw if u know can make the troops to revolt meybe u shuld have that MG that they will have to kill before getting to HQ. another thing about morale and officer, meybe u culd have a execute abillety, the officer (most likley a commisar in this case) shoots a soldier and makes the other troops fight harder, like seal ind wehrmacht terror dictrine: they fight better with no conserne of their personal healt, or in this case better kill then get killed.