For Chain of Command the author deliberately chose to use full size squads/sections to make it easier for players to follow the historic tactical manuals for the period or create their own platoons based on historic TOEs. If you use the CoC platoons in a campaign setting, in which the rules excel, you will find after a couple of games the size of squads often reflects those found in the IABSM rules.
You will find ratings for some full TOE size units for IABSM in the “Battle for Liberation“ handbook which can serve as a guide if you want to use full size units under those rules, though since you are fielding a company it isn’t really necessary in my experience.
John
