From: Northern Virginia
Increased pilots and much better trained at start. More airframes, the 21st Army and more Base forces. (bigger force pools to start like 66 A6M2 vs 26 in scen 1 and R&D for later models accelerated by a couple of months , like the KI-61 Tony from 43-02 to 42-11)
The 21st Army starts showing up end of Dec 41 in Indochina (Cam Rahn Bay, Saigon, Samah and Bangkok). It has 3 x 55 exp Guards Inf Divisions, 1 x 55 exp Guards Tank Division, 1 x 55 exp Independent Guards Inf Regt, a guards cav rgt and a guard eng regt. Also a 50 experience Amphibious Bde as well as 8 militia regiments that show up in Malaya, the Phillipines, Burma and the DEI to relieve those forces for follow on ops.
Also there is the 72 para squad, 90 exp Yokosuka Assault Force that shows up 1 Feb 42 at Samah.
That is a lot of punch in early 42 in time to still use the amphib bonus.
Not sure about any naval unit improvements.
"Life is tough, it's even tougher when you're stupid"
-SGT John M. Stryker, USMC