Good, but not quite realistic. Some improvements suggested. Graphic quality is abysmal for 2011.
First the good.
1. It's a PG II-like game. So it's awesome from the start.
2. It has a richer unit parameters table, better maps and a better unit progression - which comes with unit experience.
3. As far as I can tell it have more accurate battle-maps and unit balance.
The bad. Yes there are bad things even here:)
1. GRAPHIC QUALITY
Make it 3D. Please.
It's a shame that the graphics aren't improved at all. At least at PG3D level.
It's far more rewarding to see a Tiger rotating it's turret to the poor target and blow it to kingdom come. Also the maps could be rendered far better - this is easy to do.
You might say "why graphics on a board strategy game?". Well because it's NOT a board strategy game. It's a PC game. The improved graphics made PG series so famous.
And even if D&D rules were ported to WoW I don't think that u want to see static black-and-white portraits adventuring in Azeroth. The computer graphic quality wich "shell" old D&D rules made WoW a classic.
2. GAMEPLAY
2.1 The one move and one shoot per turn.
Ok, this is good, no need to shoot twice but for god's sake please let us fragment the movement.
I can understand that a column of tanks have little chance to spot a division of infantry ahead of knocking right into it (although it will be a shock for the infantry most often) but the infantry has spotters and it moves rather slow so it can't be easily ambushed.
Also the idea that a recon unit can be ambushed it's a bit ridiculous - aside from an AT camouflaged position.
2.2 The lack of some obvious free time troops amusements: entrenchment, setting ambushes and other action a unit can perform alternatively in a given interval of time - turn.
2.3 The lack of easily ways to identify your units. No obvious way to personalise their name or aspect. If 33th Infantry can be nicknamed "Rhinos" and carry a distinctive flag it'll be great.
Ok, all in all a great game, a remake of a classic.
Aside from the gameplay issues I can only hope that the earnings will motivate the developers to invest - rather heavy - in the graphic interface adn other eye-candy stuff.