First off - This was very well thought out and SO much better than any of the previous incarnations of steel panthers, I cannot imagine how I liked them before. There are a few things I'd like to bring to your attention.
When Infantry move, they always register as 2 MPH, regardless of how many squares they moved. I have noticed that the machine gun teams are quite leathal even to slow-moving infantry (1 hex)...the machine is registering 1 hex movers going the same speed as 3 hexers, is it making the same calculations concerning hits?
Anti-Tank Guns and Anti-Aircraft guns...are extremly robust and are far superior to fortifications and tank destroyers because the attacking units aim for the hard to hit infantry instead of the relativly easier to hit gun. I understand that in prepared positions these were very well concealed and thus difficult to hit, but an 88 was an extremly large gun and very stationary [and very dead if advancing in the desert] so should a tanks main gun aim for this instead of the infantry which it cannot hit? Large caliber rounds should have a chance of knocking out or disabling these large guns...especially if the rounds are aimed at it and not the crew taking cover. This is somewhat frustrating.
I have read some grumblings about flamethrowers. These are fine and well represented. It is true that not all engineers units had them, but by the same token, some army units DID have them so they are not over-represented. As far as their lethality, what I have seen is about right. Using them offensivly is difficult, especially in open terrain. Flamethrower units that were not suppressed that faced routed/heavily suppressed units more often than not inflicted HEAVY casualties. Flamethrowers need not be accurate to do this. Those that were not cinged in the flamethrower's large coverage succumbed to aphixiation. The trick, of course, is getting your engineer unit 1 square away from an enemy stronghold in a position to fight. If an enemy engineer unit is able to do this, I would think the defender's concerns should lay elsewhere...not an accurate representation of real life when his squad/tank gets cooked.
I am curious about one other thing. Tanks have a carrying capacity of 8 and squads are typically 10/12. Playing the Russians this is quite annoying. As I understand, because the Red Army lacked mechanized transports, many of their units were "tank riders" and dismounted when in position. Would it not make sense to have the squad size commensurate with what the tank could carry? Could tanks really only carry 8? If I were Zhukov, I'd either assign the taller guys to auxillery duties, reduce the squad size to 8, or inform the squads that not being the 9th and 10th guy to squeeze on the T34 was considered "sabatoge and aiding a enemy of the state" and all the nicities that accompanied such a position. Didn't squads fit in the older versions?
Thanks for a great rework!