RE: Over stacked counters/units!
Mike,
I always looked at the +1 column for engineers in assault against towns and entrenchments as the bonus for the toys. The flamethrower bonus is over the top (note that the flame throwing tanks, e.g. Satans in Saipan get the negation of first fire too). I like it because without it you need to have way too much force (and a lot of luck) to root out a strong defender in such circumstances.
I feel your pain re: the reality based argument and have had a number of long drawn out discussions in the past. In the end, we always use the rules as written (well, most of the time...)
No "minor" country left behind...
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