Early game:
Mortar, Sniper, Panzergrenadiers, FHT, 222.
Mortars are generally UP and Ostheer do not have that great of an advantage any more. In addition if one build a hmg and a mortar he has lost map control.
Sniper are decent and good vs UKF until a M3 WC51 show up and again map since one has to spend mp on t1+sniper.
Panzer grenadier are good but with 340 manpower cost you can use to fight mid range of charge once and then back for heal or bleed to death.
FHT big investment especially the 90 mu with a small window
222 is good
But instead of theorizing I suggest that one actually tries to play aggressive without osttuppen/AssGre/5men gren and see what happens.
Lategame:
All the AI tanks, but especially the Brummbar. New vet 1 on Panzerwerfer will also help.
If Ostheer survive to late game then they have a fighting chance.
The bunker would be a temporary measure to delay and distract.
Trading a 45 muni satchel for a 50mp bunker isn't too bad a deal if it means you can bleed him heavily on the approach, but ideally he can't close in because you have an MG42 covering it. He'd have to get a proper counter like an AT gun or light vehicle and find an opportunity to kill it.
It would take some time, but players would find a use for it. Right now bunkers are useless except for covering VPs in the lategame when both armies are popcapped.
As I said the change is good but the impact probably low.
The game has become too fluid and fast and defensive play is hardly rewarding.