Hello Stephano,
I can see you put a lot of effort into this document so I took the time to read it carefully and comment on it extensively. I must say that I like your way of thinking and in general I think your draft looks very good and would make the Empire - especially its infantry - more competitive and more unique, rules-wise. However, I feel that if all the changes that you propose are implemented, our force would definitely be on the overpowered side of the spectrum. I am guessing that this list leaves too much room for powergaming, stranding it in the same area as the big three.
Now for my comments:
HALBERDS: I like the change
2 HANDERS: too much, I say keep as is.
CAV MACE: love it.
HVY LANCE: +3S is pushing it, it makes our troops too elite. We mustn't verge on the Bretonnian side of things
CAV GUN: possibly, but needs a downside. Personally I think it is redundant. Our outriders, pistoliers and state shooters fill the shooting role nicely.
PIKE: aye, love it - good rules.
PIKE FORMATION: that looks interesting, maybe killing blow is a bit too much though. Know what the reasoning is and understand it, but the game must be kept in balance.
ADV PLATE: no, I don't like this. Full plate is already a unique advantage we have, lets not make it overly complicated and let dwarfs stay the masters of armour.
EXP WEAPONRY: sounds ok.
ONLY STATES AS CORE: hm, sounds pretty good, but this does limit the player in his/her ideas a bit. Although you include core cav still.
VETERANS: ouch, this is over the top for sure I believe. Psychology in warhammer is huge. This way you are changing us into daemons, its still men we are talking about. I would definitely reconsider nerfing this upgrade into something like: 'ONE regiment may be upgraded to vets, they get the option for hvy armour, and may re-roll failed psych tests'. Possibly only allow this upgrade with a captain/general.
VETS OF COUNTLESS: well, similar to the above then.
COMBAT DRILLS: I like them! The +1WS drill shouldn't be allowed for any unit though, maybe only for cpt. lead or one only or similar. Getting too elite. Elves are WS4.
BALLISTIC DRILLS: like the arty one! Good idea man. Actually love the rest as well. Same for +1BS though..
CAV TRAINING: ace.
NULN FOUNDRY: yep, good move.
FAMOUS: A bit much maybe, but could be cool.
INF TACTIC: so, a main block could function as detachment? I like the idea and background, but it would make it a bit difficult in-game and hard for your opponent to keep track of the possibilities. Maybe simplify/change into: 'one unit within x inches may do a free manoeuvre'.
CAV TACTIC: well, talked about vets earlier. Would change this into: 'one unit of cavalry may be deployed in reserve and arrive later as flankers'.
COUNTS MEN: integrated into VET comment.
DRILLED HIMSELF: like this one, unique and not overpowering I hope.
BSB: for sure
SARGE: see up.
LORDS: like what you propose, but would propose limits in that only ONE trait may be chosen/lord. Also might be fun to introduce further traits for priests/wizards.
ENGINEER: original and good fix, I support this.
PRIEST: don't like the armour, I like the guy as is, so no comment
PIKES: too cheap was my first reaction.. Also no heavy armour for core infantry in my book (excepting maybe this VET rule..)
SWORDS & HALBS: I think your suggested halberd fix plus the halberd training option is good. Swords still fine. Earlier remarks I still stand by.
HANDGUNNERS: a whole unit with repeaters is weird in my eyes, they should be rarer.
X-BOWS: looking good.
LANCERS: like the idea of core cavalry that's not knights. However, I don't like them having full-plate and hvy lances. Still, good one!
KNIGHTS: I say, keep them as original book, but maybe add possible flavour upgrades according to order. Possibly move them to special, but that opens up more problems.
MILITIA: this is sweet! Making them cheaper but poorer troops is both in character and useful. This way they stand out more from the staters.
ARCHERS: longbow, yes please. Possibly make it an option instead of standard.
GREATSWORDS: I like the ones in the book better.. Them getting the VET OF MANY BATTLES upgrade as standard sounds good though. No killing blow.
IMP GUARDS: I can imagine you like having the option, but now its getting too cluttered and units overlap too much in role. My suggestion would be to remove these, and represent them by the one vet. unit allowed or something.
IMP KNIGHTS: profile is off the chart, T4 is for chaos or grail knights (in other words, touched by gods or something). I say keep the Inner Circle option and be done with it.
CANNON + MORTAR: good.
PISTOLIERS: like the change to 2 attacks (am guessing because of the 2 pistols?). Don't like the heavy armour option.
OUTRIDERS: maybe this is ok, but a bit complicated, why not just leave them as is?
FLAGS/HBVG/ROCKETS: all look fine.
TANK: not enough experience to comment. A bit wacky, but maybe fun.
Ok, so a lot of comment/criticism. Just bear in mind, I really appreciate your efforts, it is great fun thinking about these things. Also, these are just my opinions, would be interesting to hear others'. I really like your accents on infantry tactics and drill-upgrades. I just think that you overcomplicated matters at times and beefed up the lads a bit too much.
Thanks for posting, hope you find my comment helpful/interesting.