This map is my favourite among all the maps.
Talking about balance i think generally it's OK but something can be change to make it better.
Current tactics on that map:
1. Allies
a. obviously the first 2 flags are best to defend for as long as possible, they are the only flags where tank entrance is highly limited to a few narrow passages. It makes it an ideal place to lay mines on those paths if you spawn fast enough, a squad of miners would seal off an entire passage denying any armour entrance without infantry support.
b. AT guns aren't to be relied, they do a great deal of damage but easily countered by either tank snipers/arty/mortar. I do remember AT guns works against newbs as we all first play FH2 the first time.
c. the allied tanks are all jokes, those crusaders are aimed to shoot infantry rather than tanks. Grants fall quickly under a IIIJ (L) , mostly can't even survive more than 1 shot. and they are mostly front to front engagements where grant's mostly can't 1 shot a panzer.
d. once the first two flag falls, things won't go very well in the 3rd and 4th flag, the 6 pounders are gonna stop any rush attempts, but the LeFH and mortars easily take care of them, not to say 2 PaK38s which can be deployed as field guns for fire support. The flag with 2 pounders and 25 pounders can't be defended at all, 2 pounders are useless against panzer III and they are placed in place where they can't fire at longer range, it's more easy to hit a panzer than an AT gun at long range.
e. basically you will try to defend the 3rd and 4th flags as long as possible, as long as you don't lose more tickets than the Germans do. If they already have higher tickets than you, you are doing something wrong and you mostly will lose. Always abandon a place when you are being hopeless and raped.
As long as you got more tickets you have the tactical choice, or else you are forced to "counterattack" and all died.
f. It's not a stupid choice to fall back to the last 3 flags when you have ticket advantage, since you by then got a few more powerful tanks and you enemy are forced to attack your positions full of AT guns, mines, in order to win for them. You should be able to inflict good casualties before they get close, and have good ticket advantage to win.
2. Axis
a. you have enormous ticket advantage, your aim isn't to break the bleed ASAP, another way to win the map could be raping your enemies and let them fall to ticket 0, i have seen German victories even the Germans only take 1 flag.
b. AT guns are gonna stall your offensive for a while, remember to keep 1-2 tanks to defend against "counterattacks", they are helpless if you place just 1 panzer to watch the flag.
c. Stukas and arty are your good friend, once the AT guns fall you could get close... and they have nothing to stop you other than those crusader I and honeys which sucked, play safe.
d. i could say you really suck or the brits are really good (i have seen legendary AT gunners...e.g. Brit_Officer) when you lose this map.
What needs to be "changed".
i. obviously the allies would definitely lose if they have lower tickets than axis as they have no chance to fight back, grants and valentines are better but too slow compare to panzers. That means a war of attrition always end up with German victory. It's not a bad idea to give allies a bit(like 1-2) more tanks for a possibility of counterattack when Germans toke the first 2 flags(i doubt if you could beat just one panzer III with crusaders and honey). Of course the tank balance is fine when Germans toke 4 flags.
ii. a pick up mortar at the flag with 6 pounders would be nice for counterattack purpose.
iii. make the AT guns face the assault directions better in the 2 pounder and 25 pounder flag.
iv. a bit less German tickets, not too drastic.