I agree tank research is a total mess if you consider the names given to be actual tanks with actual stats. But it is, in fact, completely abstract construction posing for historicity by use of real names, but often using those wrongly.
That being said, if you look at it as a abstraction then we have Great War Tank tech, which is any outdated old vehicle (like FT17, T18 etc), then we have LT1 that is MG armed tank (everything from Pz I, early BT, early T26, various tankettes, and even Matilda MK I), and then there is proper, gun armed tank (LT2 - stuff like PzII, Lt 35 and 38, 7TP jw, later BTs and T26, british cruisers etc. In fact I'd claim that early PzIII should also be here rather than medium due to poor armour and sub par gun)
If you look at this in such way, you will clearly see that in those groups tanks had varied performance tactically, but were roughly equal on broader, strategical level. It is questionable if we actually need more distinction in grand strategy like HoI.
Back to topic of Polish tanks. As OP mentioned, Poland had built hundreds of TK/TKS tankettes and as the game starts in 1936 had already ready hull of nice quality light tank (easily superior to PzII)
So, if countries like Afganistan that had not built tanks for next 50 years (in fact, had they EVER mass produced armoured vehicle at all?) can build LT1s and Romania that in 1936 had some 50 FT17 start with 4 tank battalions AND ability to build LT1s, then I'm pretty sure Poland should start with LT1 tech, 3 battalions of FT17 and another 5 LT1s (representing TK/TKS, Vickers E's and early 7TPs).
That being said, if you look at it as a abstraction then we have Great War Tank tech, which is any outdated old vehicle (like FT17, T18 etc), then we have LT1 that is MG armed tank (everything from Pz I, early BT, early T26, various tankettes, and even Matilda MK I), and then there is proper, gun armed tank (LT2 - stuff like PzII, Lt 35 and 38, 7TP jw, later BTs and T26, british cruisers etc. In fact I'd claim that early PzIII should also be here rather than medium due to poor armour and sub par gun)
If you look at this in such way, you will clearly see that in those groups tanks had varied performance tactically, but were roughly equal on broader, strategical level. It is questionable if we actually need more distinction in grand strategy like HoI.
Back to topic of Polish tanks. As OP mentioned, Poland had built hundreds of TK/TKS tankettes and as the game starts in 1936 had already ready hull of nice quality light tank (easily superior to PzII)
So, if countries like Afganistan that had not built tanks for next 50 years (in fact, had they EVER mass produced armoured vehicle at all?) can build LT1s and Romania that in 1936 had some 50 FT17 start with 4 tank battalions AND ability to build LT1s, then I'm pretty sure Poland should start with LT1 tech, 3 battalions of FT17 and another 5 LT1s (representing TK/TKS, Vickers E's and early 7TPs).