The skill trees are back + capture resource points are COH1 style + base building is back + RNG is heavily reduced and some other stuff which are more "COH1" stuff.
But again we have capturing system staying in circle while fighting
The vCoh commanders were changed from Coh2 style to create a less rigid, boring, and predictable teching structure. Everyone liked this idea.
For as long as I remember people were saying the Coh2 point system was not as good as vCoh. The Coh2 system was very limiting when mapping. There were only a few "good" layouts.
A lot of complaints I see for Coh3 are the same that were said about Coh2 (vCoh?). Relic tried to make every faction unique to play. This adds replayability and keeps the game fresh for a long time. So each faction has a weird gimmick like 0 CP call-ins. As soon as the balance team started making each faction have all of the similar tools, they started to lose their gimmicks and people complained. It seems like Relic tried to get the best balance of having all the tools and having a different style.
From a design standpoint, Relic seemed to listen to their audience and give them what they wanted. There are some growing pains like call-ins, TTK, and blobs that need addressed. They just have to actually do it ... which may take a very long time. At this point long is good. Employees have jobs and we get constant changes to look forward to. No boring meta for years on end.