Indeed. This certainly needs to be addressed for this is a strategy game. Simplicity has made certain aspects of the game a bit of a fantasy.
Tanks killing planes, subs killing subs, planes fighting on despite land control (air fields, logistics, support) has been lost…the list goes on and on.
AARHE (Axis and Allies Revsied Historic Edition) headed by Imperious Leader aims to address many realism aspects of the game so one can see the difficulties faced by each side. Land and naval combat is certainly one of the focuses.
Although we won’t necessary go down to one unit “countering” another. This is a strategy game not a tactical game and each unit represents division/corps.