Though the results of this rebalancing are not encouraging! I can't imagine a fairer way to test this as it takes the issue of player skill out of the equation.
You can try it yourself... Just subscribe on steam to the CheatCommandsII workshop item, which will then download. Also to the Winter balance patch, which will also download.
Then just set up a custom game with yourself and which ever factions on AI control you want. Use CheatcommandsII VCP as the victory conditions and Winter balance as the mod. You can then delete your own starting unit and turn the fog of war off if you want to watch. Otherwise you can just let it run in the background and check the stats afterwards.
By comparing results of AI games on the current live patch to those using the balance patch it appears that...
Soviets seem stronger. American forces a little weaker ( don't see how this is justified.. ). Ostheer overall about the same. OKW a lot stronger and UKF really don't stand a chance.
Indeed the latter matchup of OKW vs UKF you can even set the UKF AI to hard and OKW still wins! If you literally have a better player controlling the Allied force they still lose.
I therefore find it difficult to believe that even the most rudimentary of testing or diligence has been done on this patch.