I'm fairly sure that the most aknowledged source is 1:1.3 casaulty ratio in favor of the germans, of course this also includes romanian and hungarian forces and what not, but they are still axis.
The OKW concept in this game is historically bogus , german quality of troops was best in 1941, worse in 42, then worse in 43 and worse in 44 and so on.
And what does exactly this throwing away of brigades mean?
Throwing away of brigades (say 2000 - 5000 men) means for example placing untrained troops in the path of the advancing German army. Troops who might fire all their ammo in a panic before the Germans entered effective range and then were cut down bu the infantry, it means 1000's of penal troops going into battle being encircled and dying before the unit being reincarnated (same unit number/name) with fresh troops and being sent in again with the same thing happening before the unit being reincarnated and the same thing happening... The most famous is probably at Stalingrad where the Soviets were hanging onto a few hundred yards of the west bank and on the decisive day sending hundreds of men without weapons across the river to hold it open. In operations around Rhzev a million Soviet troops got chewed up
These are all documented examples. As I've stated in the end the kill ratio ended up not so unfavourably to the Soviets but mainly due to the overwhelming numbers they possessed meaning in the long run they pulled it back particularly when all the 'veteran' German troops had succumbed to the Soviet tidal wave and they got into the old men and boys stuff.
It is also untrue to say that very few troops survived close combat - the vast majority did (unless badly trained 'conscript' spam) however if you keep goiung into close combat then you become more likely to die.
This is all besides the point and I dont wish to derail the thread. I am not arguing that conscripts are not too weak and the changes might be wrong - they may be, I haven't played them enough this patch but I am arguing that I understand the concepts behind the decisions.
I answer to why they got a received accuracy nerf I believe it was possibly to keep their survivability static relative to a number of other units who lost dps versus them