I'm just going to rehash the post again to make myself perfectly clear:
As I understand the ballistics system of CoH 2, that is, the lack of one, if you're not a tank, then you're pretty much just calculating the probability of one squad hitting another, and then applying damage and visual effects based on who the squad is "aiming" at.
This is a perfectly fine way of simulating squad vs. squad combat, but IMO it shows its flaws when we bring blobbing into the mix. After all, what is accuracy and recieved accuracy in CoH trying to simulate? It's simply whether or not the infantry squad firing on another squad hit the target it was aiming at or not. What happens to a bullet when it misses its target? It doesn't disappear after it passes by the person that was being fired at. It keeps going until it hits something. Whether that be the ground or something else (the three squads literally standing inside the one being fired upon).
Explosives don't work this way in CoH. They deal damage to any and all models inside the blast radius, even having the ability to kill an entire squad if they're within kissing distance (except for certain explosives that have caps on damage). That's why in previous games, they have been relied upon to counter blobbing.
However, in CoH 3, it is clear that the devs want to increase TTK and have nerfed mortars and explosives accordingly. If they don't want to have explosives destroy blobs, that's fine. It is now a perfect time to adjust the combat system instead; by making blobs easier to hit, or improving how ballistics are simulated, whether in real time or through simpler code.
