There are lots of considerations, so, consensus may be tough to achieve.
With regard to German losses during the First Winter of the War in the East, I can cite by memory a couple of facts: 1) by 30 Nov 1941, 6th Panzer Division, equipped primarily with Pzkw 35(t), had zero tanks ready for combat; 2) in early 1942 when Das Reich was preparing for withdrawal and refit, one regiment had 35 men ready for duty.
So, the losses were catastrophic during the First Winter.
I guess that First Winter rules may still be tweaked.
Only the dead have seen the end of War.