Hard choice between Tau and Guard, on one hand you have the under powered guard and unlike the table top no battle tank and 19 mates to make the difference, you could go all, "Calls in barrages" type attacks but then you start to venture way off lore/canon/feel of the character. you could have them be veterans which balances things a bit but anyway. Then on the other hand you have Tau which is fine until you start asking for battle suits so again hard to balance the units in a game like this without it going off track. (That said RF Online has a good balance between the three races and one of them gets a Tau styled Mecha at level 30, the others are like Necrons and like the Eldar). I guess I have to go with Tau as I have seen an in game (Balanced) race like them in other titles beforehand... Plus they have nifty plasma weapons and rail guns... and rail guns are cool!
Considering the devs have mentioned Space Marines getting Predators (with a 4 man crew if you have sponsons), I'm pretty sure the Imperial Guard are going to get a Leman Russ when they get in. And hopefully, a good chunk of the Russ' turret options if not all of them. They better give the Vanquisher a good muzzle velocity though. It's a kinetic penetrator, that long barrel is to give it the insane velocity it needs to do what it does, it better not fly like it was thrown by a limp-wristed Eldar.