No idea. They are variations on company structure used by the Japanese constructed by the three people named in the info line of the OOB with, I was told
2 decades ago, that Taki had a big part in setting up the unit/ formation structures.......
Quote:
game guide
OB rewritten by Zoltán "Kazan" Zajonskovsky for version 4.0. with special thanks to Akira Takizawa (Taki).
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no idea if that was the case or there was a lot of conflicting info ( likely ) and that's why there are so many different Coy structures. I have not touched it and I'm happy with it as it is. Pick whatever one suits your purpose and don't obsess about which one is "correct" becasue they are all likely as accurate as they can be within the game OOB framework