I am fully aware of that and I already pointed that problem out, I used the early german attacks in Stalingrad as a prime example where notable amount of units were prioritised to re-eguip themselves with SMGs and such. The following units were not so lucky and besides what they already had most of them were looted rather than ben supplied officially.
The problem with the whole TO&E vs other things to use as basis is still that the exact details when something starts, where it ends and strenght of such can become rather skewed even more so if you try to average it out a bit and take looters into account, and how often it was that especially for german due the squad structure understrenght units were technically merged together temporarily and in some very odd cases even had few MGs combined together for say lack of riflemen in that specific company or so? Arguably that would be a way to justify some kind of superb and odd unit which was not exactly impossible at the frontline that had way too many MGs to their headcount and the rest were armed with SMGs, as much as it would have quite negative gameplay impact. Now turn the tables around on the other side and practical results can be somewhat identical, even more so considering the soviet method of fortifying buildings into strongpoints and making them quite well prepared firing positions in some cases.
My main point and argument in this thing still is to rely bit more on TO&E because as accurate and worth of consideration as other things can be, it requires extreme caution to properly apply in a map or context as given the bit chaotic nature of things you can find all kinds of weird things to justify with it, to the point it can has significant negative gameplay effect or just be downright hilarious and gamey at the same time. Take grenade stockpiles and their use in urban enviroment as one example.
(The odds are, either is not going to happen at all considering the current state of things.)
For that reason, as-well as knowing the huge number of other SMG's issued to the German army besides the MP40, I believe it would be most historically correct if the same number of SMGs are made available for both sides ingame.
In short I don't see why the OP has a problem with the current load out, and personally I find the below issues much more pressing and destructive to immersion:
- Excessive recoil of certain weapons (MG34, Mkb42 & PPSh41)
- 6x scoped SVT40 & 4x scoped G41 (Never existed)
- ZF41 for the G41 & Mkb42 (So rare it shouldn't have been added) [Ok as a regular rifleman unlock for the K98 though]
- Silenced Nagant Pistol (So rare it shouldn't have been added)
- MP40/II (So rare it shouldn't have been added)
- MG34 saddle drum (So rare it shouldn't have been added)
- Bullet damage issues (7.92 Kurz being underpowered etc.)
- Bullet penetration issues (Pistol rounds overpenetrating etc.)
- Inability to fix & unfix bayonets
- Inability to choose between the upgrades you've unlocked
- Bayonet equipped sniper rifles (Never happened)
- Lacking scope models (Come on!)
- Too high a minimum mouse input treshold making minute corrections to aim at high magnifications impossible.
- Lack of larger maps (One of the things that made the original game stand out)
- Mouse control for tank turret traverse & gun elevation (Lacks the coordination needed during real life gun laying, whilst WASD keys simulated it as close as possible)
Note: This list of issues is not sorted according to the importance of each issue, thus the stuff at the top is not necessarily more important than the stuff at the bottom.