Wait a minute, so a 1940 German tank has exactly the same stats as an 1940 Russian tank? So all strategic values are removed and instead it's all about who can steamroll who is'nt it. I mean, it will just be about numbers then... a 1 million strong German army will automatically lose to an 1.1 million stron Russian one then, am I right?
why dont you start considering how this works in HoI3 and what other factors are present.
In HoI3 Inf tech 1939 was also equal to Inf tech 1939 no matter who researched it so its not really a change in this regard.
Regarding different factors theres the make up of divisions ratio of armor/inf/support brigades etc., theres the make up of light/med/heavy tanks Inf/mot/mech etc theres the quality of all those (what tech equipment and what upgrades said equipment have received), theres doctrines, concentration of force, airsupport, naval support, terrain, probably also some randomness in actual combat rolls etc.
So yes 1,1million russian will beat 1,0 million germans in the right conditions. Will they have the right conditions maybe? Do you ever watch sports? in soccer example theres 11 people on each team how is it possible that they do not draw all the time? Since there is the same number of people on each side and they have the same equipment how come anyone can win a soccer match?
sry to say but you have both HoI, EU and Vic batches on your profile you should have some idea about the number of factors that might make a victory or loss.