There are many tech changes:
Tech become progressively cheaper (and comes even cheaper in the patch)
Back teching become more cheaper/easier
Call in unit are practically tech units now
Final tier now provides bonuses for most factions.
All that have create a "rush the final tier" syndrome. Question is that a good design?
Imo the answer is no
No it not there are plenty of option to to avoid the "rush the final tier" syndrome.
The only question here is if "rush the final tier" syndrome is superior design. If it is make tech "linear" for all faction and be done with. (it would make think allot easier to balance)
If it not lets stop going down this path or even back truck in some point so that there are other option instead of having to "rush final tier" in every single game.
Honestly I totally do not agree with you. The design now is vastly superior to earlier stages of the game.
More expensive tech doesn't make the game more diverse. Tech doesn't cap the VPs nor kill the enemy so players just end up not teching what they don't absolutely need. A good example we see in game are the molotovs - players can use conscripts for 50 minutes and never tech molotovs. This is not something that makes the game more fun.
Making call-in units tech units has been the single best change this game has gone through in its entire lifespan. Before this, your only counter to call-in doctrines were other call-in doctrines. As again, tech doesn't do any DPS, so if your opponent is spending his 230 fuel on a tiger, and you are spending your 230 fuel on T4 and a T34/76, you lose. This was horrible game design. It absolutely killed diversity.
Making back-teching more feasable is another great change as it prevents the 50-minute games where you only play with 30% of your roster.
Honestly I have no idea what your ideal version of CoH2 looks like. Do you want people to go back to only using call-in commanders? Do you want some factions not to have access to basic tools like AT guns or healing without paying extreme amounts of resources for them if they decided to Soviet T1 or OKW T2 respectively?