The reason you are seeing lots of changes back and forth is because of feedback, its exactly why things are changing. And by definition no one knows exactly how to balance the game with a single button click or they would, it is a bit of test, hence the mod.
The problem with penals is that they are an orphan unit from when Soviets got guards or shocks. Now that you are supposed to not need them how do you make them relevant if you do get either? Giving them flames in current patch turns them into a straight upgrade to the engineers and provides them too much utility. Giving them PTRS would make them guards. Instead what they are trying to do is find a niche where the player decides. Do you need a downgraded guards squad? Upgrade PTRS. Do you need potent AI in close in battles? Get flames. Do you like to sit at medium and long range and pick off models? No upgrades. The goal, whether you agree with them or not, is to force the player to make choices.
There is little choice in that, just adaptability to what your opponent is doing to stay on the field.
When Penals hit the field, they are the best infantry squad in the place, they dominate anything the Axis player can throw at them.
So the moment the Axis player finally manage to stabilize the situation or to go for a hard counter, the Soviet player already have the counter ready, he just needs to upgrade one or two squads with flamers or PTRS.
This has nothing to do with decision making.
Honestly regarding at how Axis light vehicle are squishy, Penals should remain as AI specialist units with some little nerf on their vet and Guards seeing their AI damage going to oblivion. So the Soviet players is forced to
A) Penals + T2 or T3 to sustain its AT capability
B) Penals + Guards but guards are now a fully dedicated AT unit, also the Soviet players knows that guards aren't going to scale super well late game.
C) Mix of A) and B)
This is decision making.