You made a bunch of unsubstantiated claims, yet ask other people to prove you wrong, typical.
Also:
> "The Spring attack of 1941 broke completely what ever was left from it's elite divisions, especially the mountain ones."
Italian armoured forces were operative in North Africa up until 1942.
Bersaglieri were still operative in Africa in 1942, where Rommel dedicated a plaque in their honor for extraordinary performance on the battlefield, and later on the Italian mainland.
Italian Paratroopers operated up until El Alamein, in late 1942 (although technically there were other formations like them up until the end of the war, I wouldn't put them on the same level of "eliteness").
An entire Alpini army corps was deployed in the USSR until the first months of 1943.
This is without counting the other elite units which didn't operate on large scale which remained effective until the end of WW2, like the XMAS.
So no, the elite forces were not "broken completely" it the Spring offensive, considering they were still in activity up to a year and a half after the Greek campaign, literally deployed in other continents.
You are telling me the 5 Alpini divisions used against Greece, including Julia (3rd) and Tridentina (2nd) were not elite units?
Also Tridentina, Julia and Cuneense sent to USSR in 1942 not earlier, let alone 1940 which were fighting Greece and there was no war with USSR....
Especially those two (Julia & Tridentina) were supposed to be the best Mountain units the Italian infantry could field and both were superior to the German Mountain Divs of that period also. These fought alongside several Infantry divisions like 47th, 29th, 19th, 51st, 53rd and others.
You imply that Italy didn't use armoured divisions, even if parts from Centauro Div were present but I say this is irrelevant. And so are the paratrooper, because both Tanks & Paratroopers were useless due to geography of the theater and clear suicide if paratroopers dropped at 2000m mountain ridge. (see what happened to the German paratroopers in Crete who fell on hilly terrain).
The point is that Italy both outgunned (in numbers and technology), had air superiority, outclassed (Alpini divisions) and outnumbered the Greek army who was fighting with WWI and Balkan wars hardware, barely any airplanes (few PZL from WWI) and all the units consisted of people doing national service and draftees.
And the Italian failure came to the surprise of everyone including the Greek Army command who caught off guard having written off from their plans to hold Epirus and especially the British who had written off the country without providing any help until 5 months later.