ORIGINAL: Ketza
To me it boils down to math.
In order for me to risk Axis troops getting out of their entrenchments there has be some type of incentive. If that incentive does not involve creating situations where I can get 3-1 casualty ratios or better against Soviet troops then there is no point doing it because that is the average of casualties when Soviets attack me in my trenches.
Granted if I see opportunities to creat pockets I do so as long as I have a good feeling that the ratio will be maintained. The one time in my game against 76mm I neglected that rule my Panzer troops took a pounding. Now some of that was because of the 1-1 rule which is now gone so I will have to see if those ratios change when I go on the offensive again.
Now if there was some major strategic goal that could be obtained that would lower Soviet capabilities for the duration of the game I would weigh whether or not the casualties incurred in obtaining that goal would be worth the negative impact on Soviet forces. Once the Soviet has evacuated all of the factories there really is no way you can impact them other then taking manpower centers.
Once you obtain a certain level of manpower centers the cost of "reaching" for more would typically be way to high compared to the actual long term damage you would do to do the Soviet army. A 1943 full blown Axis offensive to take Moscow in my current 1943 game would probably cost me a million casualties and completely trash my Panzer troops. It is the only real manpower center in my reach left but it is surely not worth that effort.
The 2.6 to 1 rule has been tested by more then a few players.
Why attack during 42 if you cant pocket units?
