While there are a few things I'd ideally like to change, I agree that none are worth altering the rules or counters to amend. One of the big things I'd like to change involves neither. I strongly believe the non-elite US squads are 'broken'. The original concept back in SL was that Americans were "quick to break and quick to rally". Decades of reading military history leaves me at a loss where this notion comes from, but whatever - it gave the Americans a different 'flavor' and added interest to the game. The problem was they went too far and the original 6-6-6 guys were overpowered supermen, not only the higher broken side morale but also no desperation morale,etc. The development team rightly decided this needed fixing, but over-corrected (imo) and now non-elite US squads are porcelain dolls that have to be kept from even the lightest morale checks whenever possible. They lost the "...quick to rally" part of their flavor due to ELR degradation. A '6' morale tied to only average ELR levels means they're quickly going to break to 2nd line and have no better chance of rallying than any other nationality.
I believe a partial solution is for scenario designers to give even non-elite US squads (at least the 1st line ones) an ELR of '5'. This significantly reduces the chance of 1st line squads breaking to 2nd line and thus keeps their '8' broken side morale. It has the virtue of not requiring any changes to the printed rules or any already-published material (I'm certainly not proposing it for retro-active application.)
This doesn't fix the problem of US squads being inexplicably worse than (almost) every other nationality at performing actions that require task checks - at least one or two of which have nothing to do with steadiness under fire, but some things you just have to live with.