Why? With only 2 spies it once reported that the SU had 3000 brigades or some crazy number. Even if they did have 3000 brigades where do you show them on the map? Maybe the spy caught an intercept where the 46th ID wanted more food so they know the 46th ID exists but don't know wher eit's at.
Obviously only show units on the map if you have an idea where they are (even if the info is inaccurate!). If the spies only report that a division exists but they don't know where, then don't show anything on the map of course.