The flame tank itself does upgrade at a certain point, however, and in theory the game might also use the OT-130's that are likely to be in the pool.
A couple of months ago, I decided on a minimalistic approach for SU's in armies as every SU you add makes it less likely that ground elements fire above a certain number of units involved in a battle. As the performance per individual artillery SU is less than stellar for both sides, I've more or less stopped using artillery regiments in large numbers. I'd much rather give my Rifle units a greater chance to fire than 4x24 or so guns.
The problem is lessened over time as Soviet individual unit quality increases (fewer units necessary for a successful attack, in 1941 you're likely to use most if not all of an army)/through corps consolidation, although the corps consolidation can lead to shifting of the cause of the problem as you put the SU's in the corps instead of the armies. I still maximize SU placement in corps-sized combat units, however.
Also keep in mind that the 41b Rifle division loses most of the artillery compared to the 41a division, and some of it will come back with the 41c and 42a Rifle division TOE's. Having lots of artillery regiments AND having to give all the Rifle divisions their artillery back again at the same time sucks the armaments pool dry like a vacuum cleaner.
Klydon: as to the Tank battalions, keep in mind that the SU's also need some time to get to a reasonable experience/morale level, which is why I normally build SU's and park them in STAVKA until the first winter or until 1942. I don't build many Tank battalions before spring 1942, however, because the only unit that gets them is the cavalry corps and the SU's you build at the end of the winter will be in good shape at the start of the summer offensive (provided you have enough armament points and production covers the TOE needs).
< Message edited by ComradeP -- 4/18/2012 10:12:36 AM >
WitE Alpha tester
Panzer Corps Beta tester
Unity of Command scenario designer