Tank of World War2 stats not very exact ?

[Currahee]

I think reliability falls into the same category as fuel consumption, weight, and general immobility: it's not taken directly into account, so the designer needs to stick to reasonably historical OOB's. The reliability issue is interesting, and there are possibly other ways to deal with it; for example, as the Panther was notoriously unreliable in its first major engagement (Kursk), if a designer includes the actual number of Panthers in the German OOB, he needs to do something to compensate, to take account of the fact that most of them were in repair, most of the time. You wouldn't want to do something that would affect all units (such as lower force supply levels); but you could lower the proficienty or the supply proficiency of just those units with large numbers of panthers. This is the kind of fine tuning the game system makes possible, but you rarely see it in most scenarios.