Baltasar- Funnly enough in my second game that's what my arm divisions look like, 2 arm 1 mot: slightly higher IC costs, but the same amount of time and lower MP cost. I don't remember why exactly I built 1 arm 2 mot my first game, maybe trying to squeeze more out of my IC on the fly, maybe. I know that by 1940 I was building arm brigades by themselves with the plan of converting my 1 arm 2 mot divisions into 2 arm 1 mot divisions.
As for planes, last game I had 1 tac, 1 int and 1 CAS all attached at the army level. That seemed to work well overall, but it definitely lead to overstacking issues.
This time I have 8 tac wings instead of 6 and no CAS, as well as 5 Int wings in the east. I've attached 2 tac wings to each panzerarmy, that choice is easy enough, I then proceeded to attach tac wings to whichever army I felt needed it (1st, 2nd, 3rd, 5th, 6th, 7th). I'm still debating what to do with my int wings. I'm currently thinking perhaps attach one to 4th and 8th armies, and then just leave the other three attached at the theatre level under human control and have them just run AS. Air missions, once you figure out how to set the area, are relatively painless to leave under human control, its basically automated just like HOI2, just with better control over what area the plane deals with.
I really like the way that forts are handled in HOI3 over HOI2. In HOI2 they added to the defenders defense efficency, in HOI3 they subtract from the attackers attack efficiency. It sounds like a small enough change, but it definitely seems to mechanically work better to me and lead to more realistic results. And yes, maginot is not to be fooled with. Whereas in the previous game with a proper bombing procreational you could overwhelm the maginot line, here you really should go around it.
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Got a little bit of play time in yesterday and should be able to finish playing through Poland today, that'll probably mean an update on Friday or Saturday, Thursday if we're lucky.