Yes, you already mentioned that, but your argument amounts to a tantrum, nothing more.
An arbitrary hard cap of 27 does not improve the game and has a tenuous hold in actual History.
I therefore say that defeats your points of ahistorical and gamey.
Because, as the AI is incapable of building or countering tanks, using Armour is "gamey" by your definition and should be banned. Same for Submarine warfare and strategic bombing.
Yet I cannot remember you raising these points. Because the Argument does not hold water, it is an arbitrary point by you to somehow support the conclusion you began with: that 27 width is the best upper limit to division size in the game.
And you have to make a few not-so-obvious presumptiums to give it a historical look, like:
ART battalions are in fact regiments, while any other battalion is a battalion
AT is somehow wrapped up in infantry equipment stats
Army and corps level units like heavy tank battalions are likewise abstracted into Base stats and need not be represented in units.
Which renders 50% of the tech tree for land equipment redundant, yet that apparently is not a Problem.
Your failure to satisfyingly address any of those points and your retort to fallacious rethoric support my point that you don't have one.