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There is also the (French) Charlmagne SS division to consider.

I've read in this thread that Axis Allied units will receive no replacements. I hope that someone will take another look at this. The Rumanian, Hungarian, and Italian forces all had replacement systems (the Italians had a very efficient system, and kept up fairly well with personnel and equipment losses, until the disaster of winter 1942/1943 - they formed "March" replacement units for transport from Italy - the 3rd March Division - yes, a whole division of replacements - was enroute to Russsia when Italy withdrew from Russia). The Hungarians and Rumanians tended to augment their replacements by folding existing reserve units into combat units to make up for shortages.

I'm attaching an OoB for Italian units serving in Ruissia (the CSIR and AMIR). I'm trying to scrounge up my Rumanian and Hungarian stuff (just rename to CSIR_AMIR.doc to see in MSWord):

Any Axis unit that is destroyed (including Allies) gets recreated on the west map edge and receives replacements to build it back up.  I have not played with the Allies yet but I do see they have the ability to turn on Refit so they should get replacements.  They probably get a smaller allowance than the Germans but I'd have to confirm that.