ORIGINAL: T-28A
... For Soviets with their relatively wide employment of 76mm divisional guns with large muzzle velocity, inadequate against field fortifications (both due to flat trajectory and weak impact)...
I'm not quite sure what you mean by saying "weak", here. If you're using impact-fuzed HE, which was the usual method for bombardments of trenches and field fortifications, a 76mm-HE shell will explode on impact on the fortification's surface, be it made of wood, concrete or other materials (say steel parts/plates from wrecks or scrap material to reinforce a bunker). A 76mm shell's blast radius will then, depending on the target material's thickness (as well as the density of soil layer and/or sandbag protection behind the wall), either remove parts of the fortification or just leave a big dent in there (concrete, earth wall or filling), if the shell does not contain a penetrator and a delay fuze. With such shells it's not about the kinetic energy, but about the amount of HE carried.
With the 76mm field guns, you must have the 76-mm divisional guns M 1936 (F-22), but rather the M1939 (F-22 USV)(Ф-22 УСВ)and especially the SiS-3 (ЗиС-3) in mind, which were issued since early 1942, gradually but continously replacing the other 2 models. So, for the East Front game, we're mainly talking about the SiS-3 and - even though the Germans had captured large amounts of M1939 guns (USV) - the USV, as the production figures of the F-22 (M1936) were pretty low.
What you describe as "weak impact" was experienced when the SiS-3 and the USV were used as an AT gun, and that was a result of their shell's weight/size of the chamber: Despite these 3 guns having muzzle velocities of 680 to 720 (M1939 with HE, afaik) meters/sec (2x sonic speed is a pretty high muzzle velocity for an artillery piece), the guns lacked some punch. But imho such lack of punch was irrelevant if used as (HE) inf gun. Since the 76mm guns had a range of 4200 meters, with a max. elevation of 37°, and since the usual engagement range was ~2000 meters (according to what I read at least), the piece still provided for an acceptable trajectory, sufficient for most close support roles, maybe except for elevated trench lines, imho. The pretty good Russian mortars were able to jump in with such targets, if needed, too.
... the ricochet fire was the natural way to boost the effectiveness of large chunk of their artillery.
That would mean that they would have had to use delay fuzes. Did they really a) use these fuzes other than in AA and naval gun rounds and b) did they have such rounds for 76mm guns at their disposal?
In the same time, western Allies enjoyed mostly hi-trajectory pieces (25pdr, 105mm, 155mm) at the divisional level, and should have little interest in ricochet fire.
If I am not mistaken, the usual Russian divisional artillery in 1939 (rifle division) used to involve a light arty regiment and a
howitzer regiment that provided long-range and high-angle bombardments. The light regiment had 1 Bn with 3 batteries of 76mm guns (four guns each), 2 mixed Bns with 1 battery of 76mm and 2 batteries of 122 mm guns each, at one point. They must have reduced the number of 76mm guns ~1940 (minus almost a full Bn[?], they deemed such guns to be absolutely ineffective against the German heavy tanks with 2 turrets - which the Russians thought were produced in Germany at the time, so they even delayed testing and adoption of a gun like the SiS-3), but even added a 3rd mixed Bn in early 1942, which contained a battery of 76mm and a bty of 122mm. So, if this is correct, that would mean that they still had a good amount of high-angle gun support.
Whatsoever, even when or where - due to general reorganizations or due to operational decisions - a rifle division's Howitzer regiment had been taken away, when guard rifle divisions had "only" 3 mixed arty Bns at their disposal, when motorized divisions had 2 mixed Bns, or when Cavalry divisions had 1 light arty Rgt only (16 x 76mm + 8 x 122mm) in 1943, such divisions could still count on organic "hi-trajectory" support with their 122mm guns. For the crucial period in 1941 and early 1942, where arty pieces were rather scarce and put under High Command (employed on Army level?), rifle divisions would be supported by such assets, or by the Army's Arty Regiment or its guards mortar Bns (multiple rocket launchers).
Also, according to Glantz, with the Russians trying to refine the operational art of war, reshaping (until 1944) the standard defensive and offensive postures of formations in Winter 1942/1943, involved putting the howitzers (if available) in long range support (alternatively the 122mm), while the 76mm pieces served as close inf support in "infantry support artillery groups" around 2 km behind the first line, with one group on the left flank and one group on the right flank, while the long range arty was grouped and positioned behind the division's second echelon, around 5-7 km behind the first line, in a divisional defensive posture. In an offensive posture, the division's light regiment's arty pieces would be split into 3 artillery groups (left, center, right) and positioned on the same line as the divisional reserve (a Rifle Bn) 5-7 km behind the immediate mission area, while the long range arty would be combined and placed 7-9 km behind the immediate mission line/area. The 76mm were then moved forward into range, if close support was needed.
While it's true that rather flat trajectory artillery may be less effective on trenches and some types of fortifications or conceiled positions, the Germans still hated the Russian "Ratsch-Bumm" guns (dubbed according to the sound of firing the gun ["Ratsch"] and almost immediate subsequent impact ["Bumm"], due to the speed and trajectory of the projectile, making it impossible to take cover), plus the Russians DID have high-angle arty support in the form of 122mm guns and either an organic howitzer regiment or howitzer support from Corps/Army level. Even though the SiS-3 was pushed towards an AT role, its performance as field gun was way better, imho.