This sentence in the sticky just does not explain the set up far enough. Mod set up has to be ultra precise (and if you mess it up and need to redo it, it can cause the game to CRASH ON LAUNCH (fixed by deleting your options.json file))You can create a mod which changes such files by simple copying them (including the full directory tree under PanzerCorps2/Content dir) to an empty folder. This folder now contains your mod. Feel free to modify the files inside in any way, add more files etc.
Here is a FULL visual example to explain the precise configuration needed.
The example I have created for this demonstration is a mod of the Spanish Civil War campaign that turns it into a sandbox that allows you to buy 10 nations worth of equipment from every year of WWII.
So that means my mod started by copying the contents of the Spanish Civil War campaign into a new location and editing those files in that new location as I saw fit to mod them.

Extra note:
In Step 2 where you create a folder of ANY NAME OF YOUR CHOOSING... each folder is a separate 'Mod'. So I have one folder here because I only have one mod. If I make another mod, such as 1940Sandbox, that will be another folder in the same Step 2 location.
Assuming you have done that right, you will now see your mod appear HERE:

And it is clearly working as evidenced in game when starting a new SCW campaign!

So if you want to mod something different like the equipment file, the whole process and directory folders needs to adapt to the new location of the original file being modded!!!
For example, the master unit list is a file called "Units.csv" and is located in
PzC2_Shared\Build\PanzerCorps2\Content\Data