I don't know how feasible this is within the engine, but I'd like unit TOEs that get over 100% to not shrink to 100% automatically. This would both solve issues in game and be more representative of reality, I believe there was a US army study that found US infantry divisions in WW2 regularly had 3 to 4 times the TOE allotment of machine guns, often captured. Ideally, this would include allowing divisions to use equipment that isn't in their TOE at all, if they come into possession of it. For example, as the Soviets, KV-1s suffer an inglorious end piling up in your pool after your tank units switch to a heavy tank-less TOE, which is particularly galling when you are in the middle of taking a punch on the chin from the panzerwaffe in 1942. For the Germans, you almost always end up with more Tigers than you can use, which is an odd inversion of history.
For both countries, the captured equipment system would be more interesting if it were more local. Say, when a unit surrenders, between X and Y% of its equipment is distributed as damaged to nearby units. Some of that would be lost when repair rolls fail, but it would result in a much more "scratch" look to the TOEs of successful units. That would particularly be more representative of how the Soviets used captured equipment, the Germans, admittedly, used a system more like the one in game. Even then, however, the infantry weren't waiting for a German factory to stamp a serial number on a PPSH to use it. I also don't know how far up the Germans sent captured tanks, particularly after 1941. I know T-34s had the German cupola attached, but even that could be a field modification at a panzer corps motor pool.