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The risk of running out of fuel is priced in, in that each unit is only expected to do X before running out of fuel/food/breaking down. Whoever did the pricing underestimated the level of resistance so they aren’t replacing them fast enough.
You only get replaced if you are doing well, reserves are only sent to successful attacks . If as a commander your attack bogs down you will be left until you can be sent to Siberia.
Good report, but I didn't quite get your conclusion from this. Are you saying that despite losses Russia's advance is more or less proceeding according to plan? That the risk of each unit running out of men and fuel has already been priced in so to speak?