Heavy tank divisions are not historical, of course. But it was possible to have them. If Stalin or Hitler want them they would get them. I know this is theory. BUT if an independent Tiger-batt (called "Abteilung"). had max 45 vehicles, and a (weak) Panzer Div 45 ("Kriegsstaerkengliederung from 3/1945") in the mixed Panzer Regiment only 2*10 PV and 2*10 PIV (!) (+20 jagdpanzer in the antitank-batt) why shouldn`t possible for HOI gamer to build heavy tank divisions. And to upgrade a Tiger-batt with other units like engeneers, anti air and so on, was in 1945 very normal.