What is the most overrated/underrated unit in CM

[ATCS]

Oh, and as far as overrated, I would say the big cats of Germany. Sure they are nifty and heavy, but for the cost you could purchase a crap load of other units. For example, in CMBB, Sept '44, for one platoon regular Tigers (four tanks) you could buy three StugIV(Late) platoons (9 AFV's), or 3 FW-190's, or 5 ME-109's. And for the price of one Panther platoon (VD Late) you could purchase an entire Panzergrenadier Battalion, replete with a bunch of 20mm guns, HMG's and STUFF. Unless you are playing a huge battle (3000+ pts), I find they just aren't worth it.

But I won't turn them down if offered in a scenario, especially the Panthers. ;)