As an enthousiastic axis player, i'll find it really accurate if Germany would be enabled to create new provinces in the east and divide up parts of USSR. (Like new borderlines of Vichy France). When Riga, Minsk, Smolensk, Odessa and Kharkov are occupied, Germany originally build up the "Reichskommisariat Weissruthenien", "Reichskommisariat Ostland", and of course, the Generalgouvernement from rest of Poland before. Maybe this feature of creating new borders and add the territory to your home country could be supported in some forthcoming update.