Late Attack is a tactic used in R.U.S.E. The player waits for his/her economy to rise, then makes units in secrecy. The player then attacks unexpectedly with their units. This tactic is based on the real-life ambush military tactic used for offensives.
France: Good. French units maybe slow but their tanks and units are heavily armored. The FCM F1 and ARL 44 heavy tank are powerful and cost less than their counterparts. The Sau 40 is good for destroying enemy buildings unexpectedly and destroying any units that could destroy your force.
Italy: Moderate. Italy's Carro P26 is like a German Panther and costs a lot cheaper. However they can be defeated by the Blitzkrieg type because of their early tech.
Japan: Moderate. Japanese tanks like the Chi-Ri and the O-I are fast and somehow cheap. The more units mean more firepower. However Japanese tanks only have average armor and armament.