RE: Low Reliability Identification
The command report is static, and as breakdowns occur during a turn and are unrelated to certain availability, weather/visibility, supply or recovery rolls can't show up. The list could also be lengthy, and units might lose more than 1 tank. It's not a binary condition like all the other conditions in the command report dialog.
In 1940, battlefield repair was still primitive. The Germans shipped tanks back to factories and had limited means to make more than basic repairs in the field. I'm not sure how the various Allied armies repaired vehicles, or how well trained Allied tank crews were in vehicle maintenance.
Quality matters because a high quality crew probably knows how to maintain its vehicle whilst a poorly trained one doesn't. For example: Soviet tank crews mobilized after the disasters of the opening months of Barbarossa on average had a limited understanding of how their vehicle worked, and couldn't make more than basic repairs nor maintain their tank properly. Combined with a vehicle that had reliability problems or at the least design flaws in terms of mechanical functionality like most Soviet tanks, that should lead to more breakdowns.
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