I don't think it was necessary to include every major unit though, only those in the European theatre the PCs were likely to bump into to begin with. Also, after several years of war, some of those Corps level units may have been broken up and used as replacements further down or permanently assigned at the Divisional, even Brigade or Battalion level as communications became more and more difficult - not much good having a artillery unit for example that can't provide supporting fires because nobody can talk to it, and there's no fuel for them to move into position anyway.
Engineers in my experience are often broken up with component units widely dispersed anyway - they're usually (again, my experience) units for administrative purposes only and very, very rarely come together in one place at the same time.
Worth considering also that the PACT units appear to have taken greater casualties than NATO - Divisional strengths are on the average much lower even though there seems to be more of them. On the other hand they started out with less personnel as well, so perhaps when expressed as a percentage of authorised strength they come out about even...
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