Perhaps if you include those of the newly occupied territories and have no exclusions for industry, which is just not feasible.
They make no exclusions as you say.
A NEW LOOK AT THE SOVIET POPULATION STRUCTURE OF 1939 * EUGENE M. KULISCHER AND MICHAEL K. ROOF
shows the following
There were
81,664,981 males in the USSR according to the 1939 census.
New Material on the USSR Population Census
54.7% of the male population were employed in the economy.
That means that 44,670,744.607 million men were possibly eligible for service discounting those non-eligible for whatever reasons. Also, make all the exclusions, and you get below 40 million, easily.
I meant to reply to your post in that one thread but forgot to, sorry about that. One thing I realized about that Tschadenko report I linked is that, by 1.1.43, Soviet manpower had already used or was using around 29 Million, with another 3 Million left in the unoccupied territories and a further six million estimated in the occupied territories; adding that all up together gets you 38 million, and rounding it up (Exact amounts instead of just saying "29 Million") gets you to around 40 Million, which fits well with Wiking's estimate and some of the sources you had cited. I did have a report file saved that was by Tschadenko and presented to Stalin in September of 1942 which went into more detail, but I can't seem to find it anymore; I'll keep looking regardless. Also, I should note these numbers don't make any allowance for those reserved for critical economic tasks or who were of limited fitness.
However, didn't the six million go into that 29 million, or am I mistaken about that? Not that that number (32 million) actually is totally unrealistic, in retrospect, because its not. Neither is 38 million. If you look above, in my post, 44.5 million isn't perhaps to unrealistic a figure for the 1939 population. In the other thread, I had another source that came out to like 44.5 million, although, it reached down to 15 year olds. Then we make the exclusions, so it is below 40 million
One of the figures I gave you was 52 million, but that was with the addition of all the territory Stalin annexed post-1939, anyways. Naturally, it would be somewhat higher (although, I think it is higher than it really should be)