From: Leeuwarden, Netherlands
Not sure if I've understood you correctly. There is no specified TOE, as in the game does not give a certain TOE, you are the one who decides/makes a unit's TOE. There is however a "limit" on the number of subformations in a unit, you are correct on that, but it is only because there is only room for the 8 pictures/depictions of these sub-units. It's the same with cargo ships and their cargo, no matter the cargo capacity of your fleet, it can never load more than 8 (or 6 I forgot) units because more units won't be displayed in the unit despription panel.
Having said that, most of us make units along classic lines, Tank unit, Inf unit, Tube unit etc. The AI tends to be a bit ... sloppy with this . So there you go, a max amount of 8 subunits per unit, *and* a stacking penalty if you go over 100 points per hex. So you could for instance put 100 Inf men in an Inf unit, that's 100x1 = 100 points, so no stacking penalty, and only one picture of an Inf men in the unit description.
There's another rule in the game and that is that you can only attack with 100 points from 1 or 2 hexes, 150 points if you attack from 3 hexes and so on. This is to prevent "killer-stacks" and to reflect the idea that too many troops only adds to the confusion and traffic jams.
So that's the idea, a max amount of 100 because of stacking rules (personally I prefer 50, so I can stack 2 units without stack penalty *and* have flexibility at the same time), a max amount of 8 subunits per unit (because of more subunit pics can't be displayed), and a build or TOE along classic lines; Tank, Inf, Mechanized Inf, Art, etc.