5 IPCs for a 3 - 3 unit.
40 IPCs:
8 tanks: 24 blips, 8 hp
5 mech/arts: 20 blips, 10 hp
That is at least closer to “balanced”, yes. Tanks don’t have as much staying power as mech+art, but they do hit harder, -20% hit points but +20% attacking power. They can also blitz, meaning now you can attach a mech to a tank to blitz, that can in turn drag a mech with it, forming some kind of holy trifecta.
However, after you introduce cheap tanks and let mechs drag artillery, Germany’s taking Moscow is damn near guaranteed every game. You have given basically zero economical benefit to russia, they are still best suited with infantry/artillery, but you’ve just reduced the cost of getting units to the gates of Moscow significantly for Germany. When it comes time to come crashing into Moscow, they’re going to have 4-6 more units than they otherwise would have, far more than that if they do it later than G6, and more artillery than they otherwise would have to make their infantry punch harder for the fisrt two rounds.
Assuming no big mistakes on either side, and a little bit of help from Italy, the odds of a G6 Moscow are definitely something like 90%+. The odds for G5 are also very, very high compared to “normal”. With good Italian can opening, G7 is probably 99%+ after this change, because Italy benefits greatly as well.
So, what I’m saying is, you’re giving a lot of help to the Axis on the eastern front, and that’s help they didn’t really need.