I don't know to what level of detail units or individual soldiers are modeled in CC3. I know that it does model individual soldiers, though. The largest Russian unit has 10 soldiers, so 14 of those teams, plus a 5 man command unit, makes a max of 145 soldiers. The largest German unit has 7 soldiers, so on their side, the max is about 103. Thus the maximum is 248 soldiers in a single battle. With this many, my P200MMX slows to a crawl. Now from visual indications, it doesn't seem like these soldiers are confined to 2m x 2m boxes, but visual indications do not always indicate what is in the code underneath.
I am a programmer, just not a very good one.
I thought it would be a fun idea to have something that was half way in between CM and Hidden & Dangerous, especially since the most common criticism I've heard of CM is the quality of the graphics, especially the soldiers. That and it's a whole lot more fun to see a squad of 10 men charging a position, than a symbolic 3 man representation.
Thorsten