Going back to my game when I have more time--it's just going to be a slog, and I generally tend to dislike such games. I can foresee this being one of those "300+ Russian units killed" kind of games [99 so far 1 year in]. I didn't mention the huge July 1941 cauldron that I enveloped in the W Ukraine in July '41: 4 armies, 6 corps, & a division, all of which were either lost for good or took full cost to bring back. That's why I was shocked to see what I faced in June '42. The Siberian reinforcements in the script I examined boggled my mind: 2 HQ's, 3 inf. corps, 3 inf. armies, 2 shock armies, 1 tank corps, 1 tank army, 1 fighter, 1 tac bomber. By itself it would wax the entire Italian army in one shot, and quite possibly the British as well for that matter.
Wikipedia: " This estimate proved wrong, as Stalin transferred over 18 divisions, 1,700 tanks, and over 1,500 aircraft from Siberia and the Far East." OK, 18 divisions. Corps = 2, Army = 4. You thus are transferring over 28 divisions, by my count [tanks and air by themselves don't seem problematic]; some sources dispute these numbers, note:
The best source on these Soviet mobilization realities is Walter S Dunn, "Hitler's Nemesis" and "Stalin's Keys to Victory". He gives the actual months of call up for all Soviet rifle divisions and brigades with their mobilization district, then the later times they were actually assigned to front line armies and sent to the front. He also has manpower details of the pools they came from, including the sizes of the military classes by birth year, the pre war reserves pool, and the like.
Table 5.17 pages 78-79 shows such truth as there was behind the "Siberians" narrative. The Ural military district raised 14 divisions with dates assigned to front line armies running 1 October, 1 November, 12 December. The Volga military district raised 14 more with dates 1 November and 13 December. The Siberian military district raised 12 with dates 6 in December 1941, 4 in February 1942 and 2 in March 1942.
OK, so perhaps your event reflects ALL such reserves, fair enough, and I fully acknowledge that they were substantial.
I will have to contest your supposition that Italian ship repair was substandard and expensive. Exhibit A is ]the Taranto Raid: The Littorio took 4 months to fix 3 torpedo hits, Caio Duilio 5 months for 1 hit, and while they didn't spend much effort to fix Conte di Cavour, fuel shortages proved to be a bigger issue towards the end of Mussolini's reign anyway. Making it ~75% of the total cost would be more reasonable; I just think you run into a reducio ad absurdum scenario with your change; ton for ton it is always going to be easier & cheaper to repair than to build from scratch. Plus Italian income [& for my game at least Production Tech] isn't that great to begin with, and by itself would explain the slow pace of repairs on the Conte di Cavour.