SOVIET
Especially Effective Units: Infantry Squad (17 pts), Su-57 (35 pts), T-3m Captured Tank (66 pts), Js-2 (104 pts).
Soviet Armor: There are no real reason to take the cheaper Su-76M over Su-57 as Su-57 have better accuracy, it is faster, and better against Infantry due to having a machine gun.
Su-57 is probably the single, and most effective unit in the Soviet roster. The second being Js-2.
The T-70 Light Tank M1942 could act as a wild card in a area with lots of cover as it can potentially destroy the weakest of the German forces from close range, and even the heavier ones with a flank shot.
I would advice to take company of these and load Partisans or Tankodesatniki on them, to overflow one specific area of the battlefield with armoured units and cheap infantry.
Potentially there should also be an infantry company and a conscript or penal company and some other tanks in that area where the Light Tanks are used. They may also be used without Tankodesantiki for their sole tank shock value. They are also quite small, so they might be able to sneak to the flank of a enemy tank in the forest terrain if they are supressed.
As the speed might be an issue when advancing, T-34 and especially Su-85 can have their roles. Otherwise Soviet Armour should focus heavily on Js-2 and Su-57. As for T-34, i would prefer the cheaper, better armoured one.
Su-57 are also so cheap, that they may be used aggressively to advance in turns 2-3 to the front to acquire some cheap shots in the early game. There should preferably be tens of these vehicles in the army.
As for Flame Tanks, Kv-8s seems to be the superior choice here as it has a high Top Armor value and may be positioned under a barrage to halt the enemy advance in a forest terrain.
BA-64 should be used to scout all advances and at least 2 companies should be taken as some of them may be positioned to protect artillery for possible air strikes and paradrops, and to act as a reserve.
The captured t-3m tank should probably only be wielded as a support platoon and positioned on an area with lots of cover to get shots from short, to mid range where their 5cm gun is able to penetrate. This also provides a rather cost effective way to transports some infantry.
Another unit that may be used as a multi purpose role is M10 3in, which can acts as a transport and be used in a similar way than Su-57. In addition, they have a probability to damage planes so having them as a support element is not a bad choice.
Main Composition: Js-2 / Su-57.
Support Composition: T-70 M1942 / KV-8s
Transport Composition: T-34 / Su-85
Scouting Composition: BA-64 + Motorcycle Squad
Soviet Infantry: Should focus deeply on the basic infantry company with the Rifle / Lmg / Smg / Anti tank Mine + Granadier setup as granadiers may be used as a cheaper squads to advance, and take the heat.
Other notable units might be: Guards Infantry (when needing extra stability), Conscripts (When needing to overflow an area with mass of bodies, which also fits to the theme), Partisan HMG's + Sniper (One platoon to support fire on a given area), Partisan (8 pts 5 men squad) + Sniper.
As the German infantry composition, Russian infantry composition is also fine with mostly, or only basic infantry squads.
I would say that Partisans offer a cheap support squad to the open areas as they come with cheap 2 men sniper teams.
It also gives variety, and lets the more bulky infantry squads to take the front line as the Partisans are guarding a static area.
Conscripts might also offer some variety in some areas where lots of infantry casualties are expected, or when assaulting towns.
Most of the Soviet infantry are fine without transports, as they severally lack good, cheap and effective transports and T-34 and Su-85 should be used over Js-2 and Su-57 composition only in fronts, where infantry needs to advance quickly, and even then a platoon is usually enough (followed by a slower Js-2 platoon, an the last platoon with foot + support foot company / companies)
If paratroops are to be used, i would advice on Glider Scout teams as they provide rather cheap drops (58 pts) to threaten the artillery / support elements.
Soviet Air Units: Soviet fighter planes lack the effective guns of the German planes, and should be used as a large Shock Fleet that uses AT Bomblets in the first turns and acting as a harassment element against German artillery and support in the later turns. I would advice to take 2 Shturmoviks as the front, 2-4 Britchnik as a lasting strike planes and 2 Yak 9B as the last strikes, as they have no armor.
Or another approach would be Britchniks first and Yak planes second. This also depends on how many Air Sorties are available but if there are enough to take 6+ planes, the planes can often overflow a single position as the FLAK units must be spread over the battlefield.
Britchniks are especially good when attacking against Mortars, Ammo Trucks and Field Guns, and they have more ammunition so they tend to offer more runs than Shturmovik.
As Germans have cheaper Ob Plane and Soviet have an array of cheaper strike planes, i would suggest taking Fighter or Bomber planes instead to use for scouting purposes.
Soviet Artillery: Soviet Rocket Launchers are superior to German Rocket Launchers as they are otherwise quite similar, but have more range. The high calibre ones are really good against everything especially as the Soviets field only 15cm artillery as an Off-map battery.
Soviet should probably use somewhat similar composition than was suggested in the German's section, but focus more heavily on 122mm Field gun than Germany, as they lack the 15cm platform.
The same tactics are valid here, but are easier to perform as soviet has some cheap (17 pts) Flak units and (10 pts) BA-64 Armoured Cars.
Some (2-4) Guards IG Pl - 76.2mm orb43 IG (17 pts) might also be advisable, to bombard the supposed areas where there might be TD's that are open topped.
Soviet also has cheaper Munition units, which should be taken advantage of.
Soviet Tactics: Soviet army should focus on having more units than the Germany, especially on infantry as they rely on it to protect their tanks against the threat of Panzerschrek / Faust and Soviet player should never move their armor in an area, that have not been cleared of German infantry.
I think the Su-57 is the key unit here, as it serves a multi purpose role against anything, and mostly against enemy armor.
Do not fear on bringing the Su-57 to the front lines, as there should be more in the reserve and Su-57 should really be used in all locations and fronts.
They should however be vary of enemy artillery fire but if the map is large, there are lots of ground to cover and it is a definite advantage to have lots of capable units.
Js-2 however, may be used in a rather outrageous ways, if there are no panzerschrecks / Faust / 88 / Nashorn or similar to be had. Use lots of cover, smoke and advance to the mid range and sometimes fight even on long range if no 88 / Nashorns are present in the area.
Infantry on the front, Js-2 behind them, and Su-57 behind Js-2 and preferable in more than one layer (as with infantry).
Do not bother with AT guns, as they do not have sufficient power to penetrate and the Su-57 is in every way, more cost efficient.
German vs Soviet Strategy
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