i assume 108 infantry divisions are the problem here, because, while poland got slightly stronger due to the ai updates, it is still a pushover when controled by ai
infantry got indirectly nerfed pn offence due to artillery soft attack being nerfed by ~15-20% and planning bonus being nerfed by 20%, though with good Generals/FM you can get some back, 2% per generals planning stat +1% per FM planing stat
meanwhile entrenchment is same as always but has some new ways of increasing it (eg. the Trait ambusher gives +10 max entrenchment so +20% max dig in bonus)
air and tanks are more needed for attacks unless its war of attrition, which germany should avoid
FM gives half of his stats and traits to all the generals/FM under his command, so it is very important to use the new chain of command since otherwise you are at a disadvantage since even ai is using it to the best of its disability
Germanys startingposition has been nerfed, but with the mefo bills (-20% consumer goods for some dayly pp, under new decisions mechanic) you can easyly go above the old factorycount by 39 and have similar or bigger army
but with the nerfed synthetic oil there is some added increase in managment, but i had no problem having 48 INF, 16 MARM and 8 MOT ready to eat some pirogy in warswa in late 39, while 48 INF guarded the other boarders