This forty-four-page report clearly demonstrates what went wrong, saying: “There were several factors which tended to downplay intelligence indicators, creating a mind-set among senior U.S. commanders which lessened their concern for a German counteroffensive. They … are summarized here— “U.S. emphasis on offensive rather than defensive operations; “U.S. conclusion that the enemy was geared to stopping an Allied attack against the Ruhr/Cologne complex and that the Germans were most likely to attack when the Allies crossed the Roer River; “U.S. belief that von Rundstedt rather than Hitler was
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