Agree the T-26 is an interesting beastie, the tank is rubbish, terrible armour, slow, typically conscript, but you get a lot of them to counter it - but they carry one of the best anti tank guns in EW, decent rate of fire but not spectacular, but with so many who cares, then AT:7 which not much can stand up to in quantity.
Think in many ways the T-26 horde is one of the benchmark lists, any axis list has to have an answer to it, the other being Strelk - which takes different tools but you also have to handle as there are usually two or three in an event.
Then on top of that you need a way to handle Veterans with artillery.. Not an easy choice for the Germans at all, you really need one list for the eastern front and one for the rest ideally. Everyone else knows they are essentially facing veterans of one sort or another which is a big help.