Why does WitE2 make it disappear?

[HOTEC]

The removal of a unit in WitW or WitE is to transfer it to other fronts of which they are abstract. The abstract does not exist In WitE2. Once a tank has been produced, it is either damaged, destroyed, in pool, in TB or on-map.

21.2.9. defines the outcomes of a unit exceeding its TOE. they are either to send the excess back to the pool or to remove them. Where do they go?

Historically, both of the Germans and the Soviets are short of manpower and equipment to different extents. I do not see the reason why they are not going to send them to the pool instead just make them disappear.

[DarkHorse2]

Perhaps it is to account for historical units lost (to include all of their equipment)?

Such as, Tunisia, Normandy, etc?

[loki100]

some of these are where the formation was actually disbanded. The early Slovak mobilisation was simply too large to sustain so the manpower was released. I think some others are where the equipment was repurposed to an asset that is not modelled in the game

Dennis is the best source for the whys of how different formations are treated and when the disband routine is applied