Why are German units rated so high?

[Mr Grumpy]

I think the answer varies from title to title, but I think in general the German forces man for man outperformed the Allied forces for much of the war and it was only by 44 with their manpower dwindling and being diluted by inferior replacements that the Allies achieved parity, if you look at MG44 for example you will see that there is a whole mix of German morale ratings from A to E, while in early war titles they tend to be all A and B.

On defence the Germans were stubborn SOB's and rating them as A can help to reflect that, this approach was used for example in S43.