Part II: Upgrades (And If They're Worth It)
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To decide which upgrades are for you, then you must first decide which tactics you most commonly use. Here are the three most basic ones.
Turtling: Extremely defensive, you ussualy win with moral being depleted.
Newt: Balanced combination of offensive and defensive. Win with both concuring and moral wins.
Rusher: Entirely offensive. The word 'defensive' isnt in your vocabulary. Win with concuring wins.
Turtlers will want mainly defensive, and artillery upgrades. Newts will want to get a combination of the both, and Rushers will want more infantry upgrades. In Warfare 1944, Newts and Rushers tend to have more sucess than Turtlers, but Rushers tend to take bigger risk. Newts are a balance between the two. 
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Legend: T=Turtler, N=Newt, and R=Rusher
     Example: T: Yes, N: Maby, R: No
Upgrades (Version 1.1)
     United States Campaign
          Training
               Ballistics: Rifles and SMGs +15% damage//T: Yes, N: Yes, R: Yes
               Take Cover: +10% to defense//T: Yes, N: Yes, R: Yes
               Red White and Blue: +10% to morale//T: Yes, N: Yes, R: Yes
               Post Haste: 10% faster Reinforcement//T: Yes, N: Yes, R: Yes
               Assault Tactics: +10% damage for assault//T: No, N: Yes, R: Yes
               Hit em' Hard: +10% damage on flank attack//T: No, N: Maby, R: Yes
               Secure Flanks: -20% moral loss when flanked//T: Yes, N: Maby, R: Yes
               Resupply Inbound: 15% faster Reinforcement//T: Maby, N: Yes, R: Yes
               Fire Support: +40% damage for MG team//T: Yes, N: Maby, R: Maby
               Go!Go!Go!: +20% to infantry movement//T: No, N: Maby, R: Yes
               In Good Supply: -20% resource point cost//T: Maby, N: Yes, R: Yes
          Equipment
               Grenades: Grenades added to units//T: Maby, N: Yes, R: Yes
               Mortar Accuracy: +25% more accurate//T: Yes, N: Maby, R: Maby
               Air Support: Air Support availible//T: Yes, N: Yes, R: Yes
               Engine Upgrade: +25% tank movement speed//T: Maby, N: Yes, R: Yes
               Smoke Grenades: Add smoke grenades to units//T: No, N: No, R: No
               Smoke Mortar: Smoke Rounds//T: Maby, N: Maby, R: Maby
               Artillery: Artillery Availible//T: Yes, N: Maby, R: Maby
               Anti-Infantry: +30% Tank MG damage//T: Maby, N: Maby, R: Maby
               Explosives: +25% explosive damage//T: Maby, N: Yes, R: Yes
               Barrage of Fire: Additional Artillery rounds//T: Yes, N: Maby, R: Maby
               Armor Production: -25% resupply time for tanks//T: Maby, N: Maby, R: Maby
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     Wehrmacht Campaign
          Training
               Ballistics: +15% damage to Rifles//T: Yes, N: Yes, R: Yes
               Take Cover: +10% to defense//T: Yes, N: Yes, R: Yes
               For The Fuhrer: +15% boost to morale//T: Yes, N: Yes, R: Yes
               Reinforcements: +10% faster Reinforcement//T: Yes, N: Yes, R: Yes
               Machine Gun Training: +15% damage to MG teams//T: Yes, N: Yes, R: Maby
               Secure Flanks: +10% defense when flanked//T: Yes, N: Yes, R: Maby
               For The Fatherland: +20% boost to morale//T: Yes, N: Yes, R: Yes
               Rapid Deployment: 15% faster Reinforcement//T: Maby, N: Yes, R: Yes
               Scharfschtze: +20% damage for snipers//T: Yes, N: Maby, R: Maby
               Fortified: +15% defense for units//T: Yes, N: Yes, R: Yes
               Conscripts: Rifle Men at Half Cost//T: Yes, N: Yes, R: Yes
          Equipment
               Grenades: Grenades added to units//T: Maby, N: Yes, R: Yes
               Mortar Accuracy: +25% more accurate//T: Yes, N: Maby, R: Maby
               Air Support: Air Support availible//T: Yes, N: Yes, R: Yes
               Engine Upgrade: +25% tank movement speed//T: Maby, N: Yes, R: Yes
               Smoke Grenades: Add smoke grenades to units//T: No, N: No, R: No
               Smoke Mortar: Smoke Rounds//T: Maby, N: Maby, R: Maby
               Artillery: Artillery Availible//T: Yes, N: Maby, R: Maby
               Anti-Infantry: +30% Tank MG damage//T: Maby, N: Maby, R: Maby
               Explosives: +25% explosive damage//T: Maby, N: Yes, R: Yes
               Barrage of Fire: Additional Artillery rounds//T: Yes, N: Maby, R: Maby
               Armor Production: -25% resupply time for tanks//T: Maby, N: Maby, R: Maby