What is the most overrated/underrated unit in CM

[ATCS]

Not sure if it would actually be considered underrated since I rarely hear them discussed, but the Ranger companies of the Americans in CMAK are very versatile. Decent firepower for six man squads, a MMG and mortar with every platoon, and a fair ammo loadout. Certainly not ideal for close quarters and assaults, but if you can afford it, ideal for ID'ing the enemy for the heavier companies to close and destroy.