"Italian Army of 1940: Facilitator or Victim of Mussolini’s Failed War Strategy?"

can't answer your question, but thanks for posting the link, it's just what I've been looking for! (especially the orbats.)

 

Pretty interesting but mostly it has nothing to do with the title. The critical question of "exactly how much did the generals lie to Mussolini" remains mostly unanswered.
It also doesn't even mention the huge role of the industrialists, that turned Mussolini's "autharchy" into a justification for offering equipment that was a generation behind the enemy's, in the sorry state of affairs of the Italian armed forces. Italian industrial capacity was small, but compared with what was achieved in WW1 it's performance in WW2 was abysmal.

IMO the critical passage is the reference to "climbers" and "yes men", if you wanted your career to continue you did not voice doubts too loud.