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Create new units or sub-units

Whilst it is possible to create new units, do not expect to be able to create lots of new full strength divisions.

Using your Political Points, you can create any type of unit from a Corps HQ to a Panzer Battalion. However when you create the new unit, it arrives as an empty shell. This means it has no troops or vehicles assigned to it.
Reinforcements will hopefully arrive at the start of the next turn to fill out the unit's ranks. However given that even on the best turns you barely get a couple of hundred infantry replacements or a handful of tanks, it would take a very long time to get a new division up to strength.
Also bear in mind any replacements diverted to a new unit do not go to meet the needs of your frontline troops.

It is possible to increase specific categories of replacements e.g. infantry or Panzers by using your Political Points to play Regime Cards which allow you to request additional reinforcements from OKW.

So it is not really practical to create whole new divisions. However more useful is the ability to replace destroyed regiments from within a division. These also arrive as an empty shell but because they are smaller, they are easier to build up to strength.

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Only thing I can add is that the player can set a specific unit of HQ (and thus all subordinate units of that HQ) to get priority in receiving replacements. If you only set a few units to 'priority' you will be assured they'll get the maximum number of replacements troops they can handle. But even then it can take up to a month for a unit build up from scratch to be fully operational.