scots are four in one : infantry and panzer deck with super powerful fire support, long range artillery

. phase A bombers, veteran autocannons and infantry

twin smg rifles
i think that people consider them as strong comes down to the fact that scots allow you to have a huge variety, so it allows a pretty basic playstile that isnt good or bad at anything. Doesnt make them better than other divisions, just more simple to play.
-the scot inf is pretty average. the main advantage are the number of cards, so yea u can spam them, but you can counter them all aswell... the harder the spam, the harder u counter them. even the 3rd mechanized gives u better and cheaper squads in good numbers. If i only compare the basic rifle squads now. The problem for the most players is probalby that they get overwhelmed and grinded down in late game by that. The twin smg squads are only good on the right location, otherwise wasted money.
-panzers literally the same, pretty average, cheap medium tanks that can come in numbers, thats all.
-Arty, since i only play 1vs1 i cant talk too much about that because usually arty doesnt play a too big role there.
-Support, Churhills can be pretty nasty to be honest because u can get 2 cards of them in Phase A but still... you can prepare all axis decks for this task. For example Churchs come with 13 HE which is enough to snipe paks. But for the same price u can get almost 3 IG 18 with 9 HE each and u can spead them out along the frontline. The 17 SS directly counters them with their vet stug in Phase A. The 352 can directly counter them with 35R ( u can get 2 of them for the same price in Phase A, or even up to 6 if you wish

) Phase B Marders will even longrange pierce them while having a smoke.. i am not going tru all decks now you got the point.
-Air, considering the the good AA capability the Interceptors are not ok tbh they should only have 1 card of 1 plane in Phase A.... if you want you have the air superiority in no time playing scot. In 1v1 games i advise you to not even bother about going into the air war against scots with most of the axis divisions and bringing in more other units instead. You shouldnt even try to win the air war and since the scots wont do to much damage from the air at the end you can safe the money for hardcounter on the ground.
Personally, i consider scots as a good beginner division that have their strengts in variety, but u can always outplan/outplay them (ofc some divisions are better in doing so than others).
For Balancing i would like to see only 1 Church in Phase A aswell as 1 Fighter due to the AA capability. Maybe lowering the Phace C Rifle card from 12 to 10 aswell and the veted from 9 to 6 (to prevent a massive lategame spam) . Everything else looks fine for me.