Overall design theory: Individually, Soviet units are weaker with limited effective roles. They must be used together in a "death ball" combined arms style to support other specialized units. Unfortunately, with the current way the game is designed these specialized units come from commanders. Therefore, every commander must follow one of these requirements:
1) It must have a specialized early call in to compensate for conscripts scaling badly, or abilities to make conscripts scale better, or
2) It must have a late game unit or equivalent abilities to deal with late game German armor - tank call-in or artillery. (This is why NVKD, although interesting, is the weakest commander at the moment)
http://i.imgur.com/MiGdgPJ.jpg

Combined Arms: A bit of everything. Rounded approach.
- DShK 1938 HMG team: To compensate for not having Guards, the DShK 1938 is essentially a MG42 firing incendiary rounds, but towed like a Maxim. Reasonably quick setup time, can button, and is supposed to wreck scout cars and flame halftracks.
- KV-85: A late game slow, heavy tank with a turreted D5T gun (SU85's gun). It's role would be most similar to a Tiger.
Guard Rifle: Standard Guards doctrine, with huge utility and mid game support. Plays similar to current doctrines with Guards.
- AT Gun Ambush: I hope that it can be buffed so that it behaves similarily to vCoH PaK. Currently, the movement speed is reduced, but so is its rotation! It's practically worthless if the rotation speed is so slow that it needs to uncloak itself to rotate the Zis, which at that point it's no longer ambushing tanks, but getting raped.
Guard Motor: Guard doctrine with more emphasis on movement and defense.
- Secure Flank: When activated, all units in friendly sectors can sprint. Ability unlocks at 3CP so early game flanks can still be done.
- SU100: A SU85 with an even bigger gun. Similar (but much less armored) than an Elefant.
- Motorized Deployment: When you call in Conscripts, Penals, Guards, MGs, etc, they arrive in ZIS-5 halftracks. They can only be called into friendly sectors. Truck is medium armored (a bit less than a 251), spawns friendly, and can be controlled. It can only move in friendly or neutral sectors. Once undeployed, it turns neutral, uncontrollable, and heads back towards base. If truck dies while units are inside it, units suffer 50% health penalty. Truck itself has no upkeep and does not take popcap.
- ZIS-44 Ambulance: Identical to ZIS-5 with Ambulance skin. Call in anywhere, costs maybe 280 MP 20 fuel. Can deploy anywhere, gives 3 medics. Mobile healing station.
Shock Army: Good ol' big walloping punch. Slow and steady advance.
- KV-1: Slow, small gun, but heavily, heavily armored. It should be assigned high threat priority by all units so it draws fire, and must be manually retargeted by opponent for units to fire at something else. Not too expensive - maybe one or two for a big push with a bunch of T34/76s.
- KV-2: Slow AVRE unit. Huge splash radius, anti-building, some anti-armor, and flat out kills infantry. Slow reload. KV-2, due to its high profile, has ability to "deploy commander", which its commander will pop out of the hatch at top and do spotting, giving large vision bonus. An awesome, stupidly designed tank that destroys shit.
- Prepared defense: Gives engineers bunkers (bunker builds, upgrade to Maxim for X munis), hedgehog tank traps, and infantry trenches.
- Mandated production: Reverse MP blitz. Pay MP, get muni and fuel. It should synergize well with KV1 / KV2 call-in.
- Heavy Artillery: Essentially vCoH American howitzer off-map.
Conscription Army: AKA Conscripts Support Tactics. Those who like HTD + PPSh should be familiar.
- Positional Outpost: Similar to Commando radio triangulation things, but they only operate on vision. Provides some vision (limited by Truesight) radius. Each outpost operates individually. Spamming multiple outposts can provide large map awareness. Costs 75 manpower to build, and 25 muni for camouflage netting.
NKVD Super stealthy Soviet shenanigans.
- Special Reconnaissance Squad: 4 man "Grenadier" squad with grenades. Can be further upgraded with SVT-40. To opposing player, unit will appear friendly colors (as a Gren squad), but if they select their own unit and then mouse-hover this squad, an attack command cursor will appear. By default, when German units are assigned attack-move, the unit AI will not fire or target at this squad. This squad must be targeted manually. As the Soviet player, feel free to run around the map, bypass MG bunkers, and back-capture points. Squad has hold-fire command. If it fires upon the enemy, it will automatically be assigned some threat, and Germans will return fire.
- False Intelligence: Renamed Fear Propaganda. Forced Retreat.
- Commissar: It can supervise friendly buildings, reducing build time by 25%. When next to units with abilities, it reduces cooldown by 25% (ie, Molotovs, Grenades, howitzers). The cooldown reduction applies to all friendly units, so it may be useful in 2v2s and above.
- Penal ROKS-2 Upgrade: Penals can now upgrade cheaper flamethrowers for 45 munitions each, and can upgrade them twice (90 total) for two flamethrowers per squad.
Deep Operations: Soviet equivalent to Blitzkrieg, but not actually Blitz. Germans favored a single concentrated spearhead attack to punch through defenses, then encircling and immediately destroying the surrounded enemy. Soviets favored Deep Operations, where they used multi-pronged attacks on multiple fronts to wear down the enemy. The first wave was pure brute force and mass (the breakthrough), the second wave was firepower and mobility (the exploitation). This is reflected in left side and right side abilities.
- Grit: Conscripts take half damage. Still normally receives suppression. No bonuses otherwise.
- Independent Action: Raid, but main gun is active. Units move half-speed while within capture circle. Immediately available to all vehicles regardless of vet. Costs nothing.
Partisan Warfare: Guerrilla warfare. More Soviet zany abilities, good for being annoying and harassing in nature.
- Partisans: Armed with 4x Mosins and 1x PTRD. Also has satchel and demo charge ability. Cloaks in cover. Has hold fire ability. Sneak around, surprise the enemy, inflict casualties, then quick retreat. Light health and light armor. They deploy from any neutral building.
- Civilian Camouflage: Removes the unit symbol for the enemy (no hovering unit icon). They turn into medic-like units: no identifying circles, has no assigned threat value, and must be manually targeted. Enemies will not auto target them unless fired upon.
- Divert Resources: Partisans can call in ZIS-5 trucks to any sector. When deployed, it will camouflage, and steal half the resources from that sector and that sector only.
- ZSU-37: A lightly armored Ostwind equivalent. Similar to vCoH's Ostwind at Vet 0. Fragile, but good against infantry.
Scorched Earth: PE style SE.
- Disable Sector: Identical to CoH1. Sector must be repaired (in one go). Hopefully CoH2's engine can allow the a queue command to repair point, then cap point.
- Crippling Traps: CoHO's crippling traps are back! Cheap (25 muni), deals very little damage, but instantly pins infantry.
- Blockade: Engineers can construct roadblocks, which are high health, blocks LOS obstructions (neither infantry or tanks can pass through), or permanent anti-tank trenches, which serve as local green cover for infantry. Anti tank trenches CANNOT be destroyed, and will be permanently impassible by tanks.
Urban Warfare: Revised Urban Defense Tactics commander. Focused on building and anti-building warfare.
- Reinforced Garrisons: This reverts garrisoned buildings back to vCoH: They only fall down when their health reaches zero. This abilities does NOT give buildings extra health, or provide any sort of defensive buff to units inside or the building itself. It merely removes the chance of criticals from any non-small arms fire. Building still takes regular damage from vehicle smash, tank shell, mortar, and grenades.
- Storm Position: When Conscripts are at very close range engaging a building, it effectively "storms" the position and negates the defensive bonus of garrisoned units. Enemies inside take a slight damage increase, as if the building wasn't there and they were in red cover.
- Garrison Firebase: Reduces reload time of small arms. Self-explanatory.
- Saturate Fire: Similar to Sector Arty, but localized to a single point For maybe 30 seconds, 10 clusters of 3 shells each will fall about the targeted point with low accuracy, denying an area and, if targeted at a building, destroy the building in process. Area of Denial. There is time inbetween each wave of shells to move units past.
War Machine: American Sherman tanks baby!
- Bantam command jeep: Similar to vCoH's Willys Jeep. Huge vision radius (Schwimmwagen), light MG on top. It has a radius aura that makes units around it fire, reload faster, and have more accuracy.
- P39Q Combat Patrol: The anti-Luftwaffe. It's a bit more expensive in munis than your normal recon, but it also shoots down enemy planes. This unit does two things: it scouts normally, and it engages enemy aircraft. If the enemy is using an air-based ability, such as strafe, you can counteract by activating the P39 to shoot down the JU87D. It still takes some time to shoot down the plane though, so it won't work against something like the dive bomb. The P39Q does NOT engage ground units.
- Sherman M4A2 76mm Battle Group: Calls in two upgunned Shermans. It comes equipped with tank smoke. Shermans can further have the Browning M2 upgraded.
- Affixed Positions: Similar to Osttruppen buff when units are in cover. Shoots better.
- Industrial War Machine: AKA Allied War Machine. Replaces two vehicle losses, minus upgrades.
- Assault Reinforcements: Call in a bunch of Conscripts, Penals, Combat Flame Engiss, Zis Guns, Mortars, T34/76s, or SU76s. Roll the dice, get owned by RNG. Skill is luck.