I do not quite understand the elite unit that you propose. Is it a 1-3-1-4 unit that attacks when air dropped at 2 or attacks at 2 on ground attacks when matched with armor or artillery?
Yes, and you can only build 6 and one at a time, plus you can only use them as airborne units. They are at 2 when matched with any non-infantry land unit.
Alternately, this elite infantry could be a 2-3-2-4 unit as well. Waffen SS units had their own logistical supply ( hence the 2 move). Limit must be at 6. With tanks they could get a +1 combat boost either attack or defense, so these are prized units.
I think the key idea is the boost +1 on either attack or defense with another unit and exclusivity on airborne capability. I prefer a 2-3-2-4 unit. Don’t really buy into this idea that infantry defend at double the capability as they attack.
Another idea is the boost only applies when they are in originally controlled areas that you start with. The Waffen and Shock Armies fought better in home areas.
I like the idea of a 1-3 unit making them as ideal garrison duty with the same characteristic as the above idea ( defend at 3 only in home areas), but what would you call these?
Perhaps thats what the fortification unit can become…. a 1-3 unit?