In my opinion, nailing down speed in a grand strategy game requires a lot of opinion. Is the goal to determine how far a unit can travel in one hour, or what is possible in one week? Does the speed represent the arrival of the entire division, or is it just the most fit and maintained units in the division? It all matters, unless of course we are trying to make the game fun. Then fun trumps it all and speed becomes arbitrary.
For game play purposes, infantry can fly, never get tired, and somehow, even after being on the march for days, when they make contact with the enemy, all their artillery and logistics are magically in place, and unit cohesion was not reduces at all.
In real life leg infantry cannot advance at 4.0km/hr for very long, even at a tactical level. That speed translates into 96km a day. Hardcore infantry can manage 40km a day, but only for three or so days at at time. Even then, half the infantry has dropped out because they cannot keep up and very little of the artillery, etc... kept up, if horse drawn. That means after three days of hardcore 40km days, the leg infantry division with horse drawn equipment is no long a division sized fighting force anymore.
For units with many machines, like tanks or trucks, they can make sprints, but WW2 tanks especially, break down a lot. A machine heavy unit can move fast, but it is dropping machines on the way. If moving cross country, then the breakdown rate is higher. Factor in rearming and refueling on top of sleep and maintenance and the true grand strategy speed of a machine unit can be anyone's guess. Of course we all want to re-enact the crazy tank dashes we read about during the war, but those are speeds that probably should not be the norm.