The morale mat says that a Soviet army removed from the map gains 1 PP according to 536.1.C. This section doesn't (any longer?) exist. Instead, 238.2 says that any army removed gains 1/2 PP for resiliency according to 214.6.
I assume the vassal mod morale mat is out of date and 1/2 PP is correct. Right?
Yes, 1/2 PP is correct. tt has been changed to .5 PP per Army that has lost its last two steps (which will show its full-strength side on the Morale Mat, and count for a full MP loss). This is not limited to Soviet Armies, though they lose so many. An Army of any nationality, if I understand Alan correctly, will return .5 PP to that Nation's PP total.
Thanks, I've fixed that in the file and, hopefully, it will make a future update.
And, yes, Resiliency works for every nationality.