Quick OOB overview:
It is worth noting that the Allies start with hundreds of tanks on the map and the Germans start with...5 Panzer IVh's belonging to the 2nd Panzer Division, an A quality formation, deep in the south.
Initial positions:
I'll try to explain the initial positions in two screenshots.
Note: there are impassible hexes preventing the US and British forces from linking up immediately. La Drôme, a major river, forms the initial dividing boundary.
The highlighted units belong to the US 2nd Infantry Division, a C quality formation. The tank battalion north of them also belongs to that division. The 2nd Infantry Division participates with two regiments, one of which arrives as reinforcements.
Its neighbour on the right is the 5th Infantry Division, a D quality formation. It also participates with two regiments, one of which arrives as reinforcements.
US infantry forces start at 75% strength (90 men), and have 3 companies worth of infantry in each battalion like the Fallschirmjaeger units as opposed to 4 for the UK and German regular infantry forces.
Below the US forces is the 3rd Fallschirmjaeger Division, a mostly B quality formation, which particates with 4 battalions of infantry, a battalion of combat engineers and (together with the corps recon unit) about a battalion of recon infantry. As such, it is outnumbered by the US forces about 2:1.
3. FJD also has some C quality armoured car units in their area, belonging to II Fallschirmjaeger Korps, its parent formation.
On the British part of the front, the highlighted forces belong to the 15th (Scottish) Infantry Division, a B quality formation. The entire division participates in the battle. Most of the formation arrives later on.
Mixed with the Scots (the non-highlighted tank units) are the Churchills of the 6th Guards Tank Brigade, a B quality formation.
Its neighbours on the left are the lead elements of the 11th Armoured Division, a mostly C quality formation, aside from an A quality Royal Tank Regiment. The rest of the division will arrive later.
Its neighbour on the right is the 43rd (Wessex) Infantry Division, a B quality formation, participating with one brigade. Only a single battalion ("regiment" in British terminology) starts on the map, the rest arrives later.
The Guards Armoured Division, an A (the infantry)/B (the tanks) quality formation, has yet to arrive.
A small number of units from the 79th Armoured Division, a B/C quality formation, are spread out along the front. These units use Sherman Crab/Flail, Churchill Crocodile and Churchill AVRE tanks. Sherman Flail units can clear mines and the AVRE tanks have a 1 hex HA value of 30 and a minimal SA value, suitable for targeting bunkers or shotgunning weak AFV's. They also have an assault value of 19, which is also very good. Churchill Crocodile (flamethrower) tanks have a magnificent assault value of 45, and decent HA (18) and SA (12) values.
British forces are full strength at the start of the scenario.
The German units south of the British forces are the men of the 326. ID, with 8 regular infantry battalions, a Feldersatz battalion, a recon battalion and a pionier battalion. The division also has a handful of Marders and StuGs. It is a C quality formation. The 326. ID is quite strong in terms of manpower, but not in terms of combat power.
Initial German infantry formations, both Fallschirmjaeger and Heer, are full strength at the start of the scenario.
The Germans receive most of the 21st Panzer Division, a B quality formation, as initial reinforcements.
Later on, they receive about 2/3 of the 9th SS Panzer Division Hohenstaufen, an A quality formation and part of the 10th SS Panzer Division Frundsberg, a C quality formation.
Combined, the two SS divisions form about one full strength SS Panzer Division.
The difference in quality, two quality levels, between the Hohenstaufen and Frundsberg is surprisingly pronounced considering their fairly similar service record up to this point and their nearly identical ratings in other games including Normandy '44, but luckily most of the reinforcements consist of the better division.
The Germans also receive a variety of tank, StuG, artillery and pionier units as reinforcements, as well as a handful of units from other divisions. I'll mention them as they arrive or as the fighting gets to them (for the units that start on the map).