Armor Company
General:
A decent commander that simply outshined by other commanders. If one want a stronger versions of the Sherman one can go dozer upgrade that has good AI and AT, if one need CQB units one can use ranges/paras/Cav riflemen, if one want off map TOT is better.
Suggestions:
Assault Engineers
A good unit combining fighting capabilities and utility.
As many CQB units lose combat capability after a while an issue that could fix by lowering reinforcement cost (even offered as vet bonus) and/or adding a ability similar to "diversion" (ostheer officer).
As a CP 0 unit should become builabe from HQ instead of call-in since CP 0 call-in units timing is greatly depended on maps.
The unit could get an ability that allows to dismantle tank traps/trenches.
Destroy cover should be removed from the unit. The ability might be ok for UKF in order to have an easier time placing emplacements but it allow (early) map manipulation and destroys map design. At the very least it should get MU cost and much longer CD (similar to Ro.R) so that is not spamable. The unit does need 2 vet 1 (pls two vet bonuses at vet 1) abilities.
Plant demolition could have their cost reduce to 30 and become always visible to make them affordable to use but not cheesy.
One could consider adding sandbag to unit.
Elite Vehicle Crews Upgrade
The ability should change name since it not an upgrade.
The Thompson it provides for crew can only be used in a cheesy way and if they where to be removed no one would missed them.
The lower XP value for vehicles is impact even at early game and one imo not sure if it the best design as passive ability. Personally I would rather see the ability changed to allow vehicles an extra level of veterancy or some other bonus.
M10 'Wolverine' Tank Destroyer
Although the unit is good one has little reason to use now that it comes from the same build as M36. It also does not feel in anyway "elite".
Unit could be designed more for a "flaking" role. Changes could include, faster base turret rotation (lower the vet 2 bonus) some resilience to snare with share causing a "weapon disable/blind" at 25% threshold and actual engine damage at lower threshold.
HAVP shells could be replaced by "radio net bonus".
105mm Bulldozer Sherman
The unit has little reason to be a call-in could become build able from HQ with a CP restriction similar to super heavies. The unit suffer mostly because the dozer upgrade is far better.
There are some changes that I would like to see. One could try the following. Tone down the AOE and increase the speed projectile/range so that it now work similar to HE Sherman making a superior option vs heavily armored target due to deflection damage/durability.
Add an ability allowing indirect fire support. That could be either a 3 shot barrage or an ability allowing user to fire a manualy aim a shot at longer range.
One could even experiment with turning the unit into infatry support vehicle by providing aura bonuses similar to KV-8.
Or
even go further following the croc design and making the unit limited to (1-2) as durable (for USF standards tank)
M10 'Wolverine' Tank Destroyer
105mm Bulldozer Sherman
This combination made some sense when it allowed the commander to skip Major. Since that is no longer the case imo it would be better if both units where moved to other commander.
M10 could easily fit a "mechanized" commander that focuses in early vehicle while Dozer fit the Rifle company as an infantry support tank.
240mm Howitzer Barrage
The ability does not fit the commander theme, best choice would probably be to swap the ability with TOT from infatry where it fits better while increasing the viability of this commander with adding an ability suited in taking out enemy strong points.
Important notice:
The ability need to have much higher friendly fire damage.
I like your thoughts on the vehicle crew, it would be cool to get vet4. What do you think about elite crews making all Vet 1 abilities immediately unlocked.