[Rules] Unit scale - tanks

[Coniglius]

Keep in mind as well that you are dealing with a TO&E representing full strength. RARELY were units at or near full strength, even those that had yet to see combat! Your example of a Heavy Tank Co. with 1x HQ and 2x3 platoons, could very quickly be one large platoon of 1x HQ and 4x tanks due to mechanical breakdowns, thus easily represented by 1x full strength (2 step) counter.
This would be true for all armies engaged, regardless of theatre.