You have changed your arguments. At first, the main goal of your statements was proving the ineptitude and inadequacy of Antonescu's armies.

The information concerning Rumania's tank destroyer model originates from TANKS!, a fairly reputable website. The design is not at all dissimilar to Hungarian models of the era.

That Rumania could consider building the IAR at all - a design largely domestic - would seem to indicate, at the very least, a fairly impressive effort and stock of resources on their part.

The issue isn't how many machine guns were produced, but that they could consider at all producing them. I also question that number, since 'Strategy & Tactics' would probably not list figures quite so insignifigant.

Rumania could, at the very least, hold back a Soviet assault with at least Finnish par, considering that Bucharesti had far more in the way of a regular army and equipment to mass in the path of Stalin's red columns. No doubt Italy would feel compelled to send relief in small part besides.