That may be but I had the game in my hands even before ANY beta tester was allowed onto the forums. Of course there are a lot of "improvements", but the fundamental fact still remains that CMx1 is a wargame and CMx2 is more of a full-blown simulation.
@Cargol: The armor model is much more sophisticated and so are the tactical advantages and disadvantages. Shortcomings (like the PzIV's thin armor) will be even more problematic than they were in Cmx1 and the StuG, too, won't be "über" anymore.
The big cats are still the big cats - you can take on a dozen AI Shermans with a Panther and survive, but you can easily outmaneuver German tanks given sufficient numbers.