… while Soviet Navy could have been dealt with just British units (as was in previouse AA versions)…
Some naval units for the USSR have been unique to Russia since AA1942. These aren’t new molds specifically for AAE1940, these are reused molds from AA1942 plus new molds for tactical bombers and mechanized infantry.
I don’t disagree with you regarding the necessity for unique russian units or the sad lack of Italian units. I just want to point out that it was AA1942 (the 25th anniversary release of A&A) that first featured the unique russian destroyer, cruiser and battleship.