What Shuckins said is right by everything I have read as well.. The last time the Panzers had full strenth units, of properly trained Panzertruppen, and Fresh Equipment, was at Kursk in 43.. The CREAM, the best the Panzerschules ever produced, was wasted there! The graduates of the Hitler Youth programs, and the Junkerschules.. THE BEST troops that the Germans produced during the war, thrown away in one battle, for no gain! Another thing I have read consistantly, is that, from late 42, the German were producing more SPG's than Tanks.. So, many slots in the TO&E that call for a Panzer??? often were filled by whatever they could get, usually a Stug or Marder of some type.. This was par for all vehicles and units.. Remember also, political favoritism played a big part as to who got what equipment too.. A few units had to be reconstituted from NOTHING, after being wiped out.. Ala Politzie, and Totenkopf twice! And the Germans were big on paper units, carried many on the rosters that never even existed..
The paper OOB of any German unit after Falais is seriously doubtful.. Same after Bagration in the east, some units just disappeared completely from the rosters, wiped out..