The Romanian Army thus far seems heavily prejudiced against enemy tanks, making them a slightly more effective minor nation in later war games. However they sacrifice a lot of anti-infantry capability for this.
The R-2 LT-35 is Romania’s only AFV, and not very good for a 1941 unit. Oddly enough this tank is your best AI unit, and the only one with decent AI dice at moderate ranges. Because of its AI ability, and status as the only Romanian vehicle it will be unfortunately necessary to field a few of these units.
The Vigilant Lieutenant is a fairly decent commander, at least having +2 Initiative, a somewhat useful ability, and can fight somewhat well at close range. While their +1/+1 defence to artillery can be useful, don’t be afraid to throw them into battle, as your forces will likely need all the help they can get against infantry.
The Bohler 47mm Antitank Gun provides decent coverage against light and some medium vehicles. Its camoflauge ability isn’t going to be too useful unless you get a very good position on your deployment. The Bohler shines in a defender army.
Which leaves us with the basic Romanian Infantry; the Antitank Grenadier. Point for point these units are outclassed by other infantry, but they at least have a high close assault attack to keep enemy vehicles away. AT Grenadiers are best uses in conjunction with your tanks to immobilize and destroy the enemy; either vehicles or infantry with the R-2’s laying down fire and grenadiers moving in for the kill.
While the Romanians do have some decent antitank units, overall they are still fairly weak against heavy tanks. Their best bet is to keep one occupied and move in with AT Grenadiers. On top of that they are very weak against infantry, making it hard to play an effective army. As noted above these tanks will be your workhorses and grenadiers your support. With the AT guns, move them up if you have to. Camoflauge is nice, but attacking instead of waiting around is even better! Keep your Lieutenant behind them out of the way to increase their survivability, but if it comes down to it he’s expendable.
R-2 LT-35 x4
Vigilant Lieutenant x1
Bohler 47mm Antitank Gun x3
Antitank Grenadier x7
Ha-Gos can be substitutes for the tanks if you don’t have enough.