Maybe you already know or not, but Achtung Panzer uses a very similar system for refitting and reserves. Although its unit structure is different since it uses platoons instead of companies, the concept you propose is very similar to the mechanics it uses.
in AP:K a typical infantry platoon consists of a command unit, 3 or 4 infantry sections and a support unit (halftrack with heavy gun, AT gun, AT section or a HMG team), when casualties occur, you can either refit the squad with men or replace it with a similar one from the reserve pool, command teams for command team, infantry for infantry, support for support; If a unit is "Broken" you cannot refit it and when you send it to the reserve pool it is lost for ever I think, I haven't confirmed this but they disappear. Other thing is that platoons from the same company share a common forcepool of units and men, something that is not explored in CC and its mods even though CC4 used the shared forcepool system, now every BG has its own FP. Other thing is that if you destroy the platoon in tactical phase, it is gone for the reminder of the operation even if it had reserve units in its pool.
Something that has been missing since CC2/CC3 is that you no longer care for your men since you get this big amount of resources at your disposal, so you careless throw them into the meat grinder, in CC3 I remember I used to get mad when one of my beloved veteran soldiers died. In CC5? not so much.