Reading the seperatist faction.
@CIS
The software upgrade will grealty increase Droid efficientcy.

But The controversie is not thinking like sentients. Droids in the clone wars have already shown the capability to think , process and even know what their own fault of the programming is.

Yet everytime you see how smarter the droids are the more they get the feeling their better. Eventualy they feel so superior they see the non-droids as inferior. Example the assasin droid that took over death star II and planned a galactic revolution.

I am saying this because you don't have B1 battle droids but B2's en B3.

First of all B2's en B3 are hulks who lack an piece of agility. What you could basicaly teach them is stand or sit behind cover. Doing an upwards motion to shoot over thee edge.I don't even know if they have the ability to crouch . And mayby better analysis.

But still the droids would need serious hardware upgrades to hold all this data.
And (not saying you should use these costs). (note these are from the Yodapedia. Basicaly the wookipedia translated in my tongue)

They estimate that the prize of making a B1 battle droid is 800 credits , pilot 900 credits , commander 1000 credits.

Looking at the B2 who already stands at 3300 credits. Your army consist of normale soldiers leading B2 battledroids. There is a reason why the CIS used in a standard formation a line of b2's as meatshield followed by B1's.

The Cis themselves had at their side almost all Major commercial organizations at their site. Who already had accumilated droid armies of their own. An Loose alliance of a sector or 2 could never support a full battle droid army. If you take the most expensive.

Which means your going to replace all tanks , transports and piloting to humans. Droids costed money but could be salavaged , parts replaced. They could also slowly recharg themselves , needing 'rest' for their internal cells.

Bringing living soldiers brings the cost of having supplies , comfort , a place to heal the wounded.

The main idea of the CIS has always been. Overrun the enemies with masses of droids.
The CIS even engaged in slavery and such for money. They even didin't pay intrests on their bank loans.