http://en.wikipedia.org/wiki/Panzer_38
"The Panzerkampfwagen 38(t) was a Czechoslovakian tank used by Germany during World War II. --- After the German takeover, Germany ordered continued production of the model, as it was considered an excellent tank, especially compared to the Panzer I and Panzer II tanks that were the Panzerwaffe's main tanks."
That's one reality. However the question you need to ask yourself is whether or not it will work in the big picture. The T-34 was by far superior to any German tank in 41/42. Consequently the Germans had their way with the Panthers and whatnot (Basically needlessly expensive copies). But the fact is that once they encountered the tank, they had to do research into it and come up with something to take it out. They didn't just capture it and start making their own (Which is what they most likely should have done). The fact is that, no matter what all the nazi-fanboys tell you, the single best German tanks (Panzer 38, Panther, Tiger) were actually innovations of Czechoslovakia and the Soviet Union respectively. The design of the "original" German tanks of Panzer I, II and III were by far inferior. The Germans had very little understanding for the concept of tanks when used in fighting other tanks and not racing through Poland with the Stukas flying over them.
As such you either have to go with:
A. The Germans are unable to make any decent tanks until they meet the Russians.
B. Understand that the tech system is an abstraction of everything from learning about the designs of your enemy to setting up production lines.
I'll rather take B. There are very few "original innovations" in world war two. Almost everything was made to counter the threat of X, to further improve Y or, with the Germans, make a needlesly expensive copy of Z. And since the tech system is in no way realistic, historical or making sense form a point of logic and realism (It is balanced, fun-to-play and whatnot, though) it makes very little to no sense, at least for me, to incorporate individual aspects of reality to a system that is so abstracted.
EDIT: Seems like misread the OP, as he was simply suggesting that divisions/brigades could be captured and not that they would enhance your production or research (Although I've read that idea being suggested somewhere, as well). In any case being able to capture entire divisions and brigades would be quite pointless, since you can not utilize the captured equipment in the same way that you can with your own. Not only is there a supply problem, but quite often there were issues with doctrines which made the process painfully slow and quite often fruitless. And in addition I see no justification for a Soviet attack capturing and fully utilizing German military police brigades or infantry divisions. Usually using enemy materiel was something to be done on a operational level, not a strategical one (Like with the Finnish capturing a few Soviet tanks and using them, or the British using a few captured Flaks for anti tank duty or whanot). A few scattered guns don't make a brigade or a division.
