Setting the upgrades aside.
Since they dumped the damagetables in favor of a simpler model I think this balance could be harder to achieve. A unit that was a hardcounter to one thing could at the same time be horrible against others. Jeeps are a perfect example. They did more damage to snipers than to regular infantry. This also led to rewarding infantry flanking weaponcrews. Also bikepushing infantry (lame imo) and the possibility to kite infantry easier also did alot to this. Right now, kiting cons/grens/osttruppen is doable, but hard since the nades and fausts are homing and cant be interrupted. Cover was very diffrent as well, and diffrent types of buildings provided diffrent amount of cover.
Just to name a few other things that add to simplify the game and giving it more of an armsrace feel.
