This seems like an incomplete picture, however. Why would all the default divisions be sub-optimal? Why would the game give you choice and then only present a single clear optimal path? It seems like there should be some disadvantage to going "deep", some trade-off that must be evaluated by the player, so it's not an obvious choice every single time.
there is no difference between 1x4 or 2x2. the designer will let you do those changes for no cost at all, so its just a aesthetics (and immersion as you can draw up historical divisions more accurately). Cost comes from addig new types, or extending or shrinking battalion counts.
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