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If only 6 support units will be committed to a battle (under normal conditions) is there any reason to have more than 6 support units in any headquarters?

Construction Units aren't committed to combat, so would not figure in that 6-unit calculation. Maybe you want a couple extra for losses or depletion, but generally, you don't need more than 6 units

Soviets in particular may end up with more SUs than needed as the war progresses, so that is an area the Soviets can free up manpower and equipment

It preserves your SU if you have to engage many battles. Instead of always using the same units (with the risk to deplete them quickly), you can engage them in a more sustainaible way. Don't forget, also, that in urban hexes you can commit more SU.