on the eastern front, there were mass graves. I think it would be cool if ostheer could build mass graves to demoralize the enemy soldiers. it will work the same way as a Medic Station. apart from that it retrieves the enemy dead / dying soldiers and throw them in a mass grave. When enemy soldiers get too close, they will be demoralized which lowers most of their states for some time after.
mass graves will be a new kind of defense that has not been seen before in COH.