to rekt your enemy.
penals just dish ridiculous amount of damage early game if you know how to attack and the enemy ignores you.
but I never make more than 2 squads, normally I just go for one, they are too situational.
like the other guy said, going penal is nice because you will just drop a huge pudding on sturms early game.
And guards are just too good right now to not get them.
I prefer a minimum of 3 as it is the magical number of penals needed to one shot full health OKW buildings.
I am destroying OKW buildings in the first 13 minutes. Walking up to Schwerer and dropping the hurt while losing 4 models across 3 squads. Then doing it again a few minutes later.