LoS needs to be overhauled. Infantry don't stand a chance against a tank, because the tank has the same visibility as an infantry man though a tank commander is looking through a tiny slit. This takes away the tanks natural weakness, which unbalances the game tremendously.
Waypoints.. How this didn't make it into a large-scale tactical game is beyond me... I mean, wow... Rookie mistake I guess.
Experience for soldiers needs to be rebalanced. Currently Infantry will never progress as fast as tanks and AT guns.
Map variety.. open, flat and boring.. I believe that assaulting over an open field is not a preferred tactic in real life, so why is this whole game doing nothing else? If the engine cannot handle many objects, maybe you should have gone for a different engine then.. Other games can do it, so wy not this one?
Lots of potential, but plagues by rookie mistakes unfortunately.. Keeping fingers crossed for ToW 2.