MT, you are just a bit off base on this issue. LiquidSky is correct, and it relates to the OB flexibility issue you brought up on another thread. The Soviets have the ability to optimize their OB in a way that the Germans don't, which means, just as LS pointed out, that most players will push replacements into fewer formations. They will not raise not only a couple hundred rifle divisions, but also the dozens of NKVD divisions, the masses of engineer, artillery, independent armor and other combat support troops. I believe, although I don't care enough to go look it up, that the Soviets used a cadre system similar to the Germans, where units were worn to a nub an then rebuilt, rather than the US system which fed in replacements. Which means you end up with those masses of hollowed out units but even more masses of units! Players typically won't do this, which makes for a late game RKKA which looks fairly ahistorical.
Your tooth to tail argument is somewhat incoherent, I think you are saying that the massive manpower mobilized by the Soviets shouldn't count in the game? Or because they had combat support and combat service support (CSS) cadres, something something everyone loves the reds.... ? The funny thing is, because the Germans had a higher percentage of troops in CSS the game is more likely to overstate the combat force of their army as function of total troops, but I guess you don't care to think about that.
Here is the deal, German players that whine about the large soviet army generally don't understand that you see in the game is SMALLER than what they were able to raise historically, not only in terms of formations but also in total number of troops. Seriously, get over that frustration and STOP ACCUSING THE DEVELOPERS OF BIAS. Deviation from ignorant beliefs is not a sign of bias.
I think that one of the major problems in discussing this game is that there are two lines of thought, some people who really really want the Germans to be able to win the war and those who prefer more historical approaches. You do have a decent argument for the historical people however that the ability of the Soviet player to make the decision to have a smaller than historical OB leads to a non-historical 'flavor', but your red-scare tantrums are not persuasive.