Buna,
This is my first post in this forum. Decided to put some thoughts on this subject in particular, because it has interested me as well.
I didn't have opportunity to view all past comments here, so hopefully you forgive if I use some thoughts already expressed somewhere earlier in these forums.
I'm not expert, but I believe many of these opinions can be verified with some data.
Is it possible to make some comparison between Finland and Romania ? - Yes, but not in all aspects.
In regards of territory and alliances, both countries went through similar phases. Common enemy, common source of help.
As a result of war, Romania lost Moldova, and Finland lost Karelia. The percentage number of population lost in the war was same. Romania's population was and still is much bigger, so of course numbers for Romania are bigger since much more men were fighting on the front.
In the final stages of war, late summer 1944, there was a communication between Bucharest and Helsinki on daily basis regarding the ungoing events. Finland would continue the fight as long as Bucharest was still fighting too. It was a matter of days after the fall of Bucharest that Finland's war was over too.
In both years 1940 and 1944 Romania had provided food supplies for Finnish children which points out that in regards of food storage Romania had better status?
1939-40 Finnish weaponry was pretty much based on the 1891 model of the Russian rifle, Molotov cocktails and Skoda artillery. Success, although defeat, was based on great amount of patriotism, religion and 'righteousness' against the 'atheist east'.
The Soviets expected to conquer Finland in matter of two weeks. Therefore they were not mentally equipped for a longer war. The terrain was unfamiliar and winter equipments lacking. Being bogged down in the snow, many Soviets freezed to death, while Finns, although smaller in number, had advantage of moving rapidly in small groups. Masterful tactics was created on the basis of the realities of war.
Another important point is the Mannerheim line, a line of fortification. The Mannerheim line was incomplete when the war broke out, however, it did slow down the Soviets and caused them losses in armour.
Did Finns have tanks ? Towards the end of the war yes - the ones they had taken as war booty from the Soviets (e.g. destroyed Soviet divisions in the Raate road battle had armour).
Finns were able to slow down the Soviets even by using relatively small ideas. For example, they placed mines inside of carved pieces of wood. Therefore, always when there was pieces of wood on the road, Soviets had to detonate them. However, not ALL pieces did contain such. The idea was only to slow down the enemy.
What was the situation in March, 1940 when the first war ended ? The lines were about to collapse, at least near collapsing. Admit or not, a full panic mentality was not far as Soviets began to advance deeper. However, neither did the Soviet lead of war nor even the Finnish lead of the war really knew what was going on in the front. Communication was poor and the situation far from ideal. Peace was welcomed on both sides.
And the years 1941-44 ?
Finnish troops launched attack three days after Germany. Why? Finnish leaders of the war felt that this showed that Finland was having a separate war against USSR. However, in Paris 1947 the Allied leaders disagreed on the Finnish claim that Finland was not an "ally" of Germany but in a coalition in respect of a common enemy.
However, Finland was never under occupation of Germany nor USSR at any stage of the war. Why USSR didn't occupy Finland, I answer on later stage on this post.
In this respect, Jews in Finland were not eliminated. Swastikas were not used (note: Finnish air force had been using swastika already in 1918; not connected with the war). Also the Finnish troops were not under German authority.
In addition Mannerheim didn't approve the idea of attacking Leningrad. It was not Finland's purpose, but Germany's own war.
However, with the help of German war technology it was possible to take part in the counter-attack in 1941-42.
Artillery improved, some German tanks and fighters were available - and most importantly the genious easy-to-use anti-tank weapon; Panzerfaust.
These days it is a pretty much of an idea that the Tali-Ihantala battles in July 1944 was where the fate of the war was decided. Most important factor in the battle was a new amount of Panzerfaust arrived from Germany. Second factor was few dozen fresh German fighters to give firepower. According to the present view.
As a result, Soviet assault lost energy and peace-negotiations were easier for the Finns. Finns still had some power left.
Most crucial point in 1944 was when the Soviet attack consisted of more equipment, tanks and 1 million men - more than in the previous stages of war. However, Panzerfaust was effective.
One interesting aspect, besides not being occupated, was that only some 2 000 civilians died - mostly in Soviet bombings (Helsinki, Turku, etc.). Compared to other war-going countries this was not really much.
Both Romania, Finland, and countries like Hungery, signed in 1948 the mutual agreement on Friendship, Cooperation and Aid (in Finland known as the YYA agreement). However, questions why USSR didn't occupy Finland cannot be known by sure. Few points have been brought into attention though;
Finland paid the massive financial punishment (hundreds of billions) addressed to it by 1952. It was not expected that Finland could do it. As a result, Soviets cut the punishment into half, to make sure that the Finns would pay the rest. Soviets needed money for rebuilding their country. Perhaps our independence was 'bought' back?
In addition, USSR still had hopes for a communist revolution to happen in Finland. However, it did not happen, although they had much power on the parliament. Why? Because the communists could not unify themselves. Many communists had not approved the Soviet attack on Finland, there were schisms and disputes. However, there existed a constant threat. Therefore the Finnish naval planted a warship in front of the presidential palace in case of a revolution(!).
The secret police fell into communist hands as well. They received information on an anti-Soviet underground army consisting 50 000 men, in case the country would fall into Soviet hands. This frightened both Finnish and Soviet officials - for various reasons. In addition, a Soviet member of the Allied commission was murdered with a knife when walking alone in Helsinki. Finns feared punishment, Soviets feared war was not over yet.
Most interesting point is, why General Mannerheim was not punished on the war tribunal? Mannerheim had been in charge of the Finnish army, right from the start. However, it seems that Mannerheim was for some reason admired, by Stalin? Why? Maybe because more than once he had opposed the idea of attacking St. Petersburg and the Murmansk railway as an error - something the Soviets would never forget..... also, Mannerheim had been in the Tsar Army and knew Russian culture, mentality, language.. Mannerheim did not hate the Russians, but his native country Finland was always a little more important. Mannerheim was allowed even to be the president of Finland in 1944-46. Mannerheim had also been in charge of the army that destroyed the bolshevists in Finland in 1918.
For many communists in Soviet union they had only one desire: to punish Mannerheim. Since Mannerheim's army had executed great number of men and women suspected as being bolshevists.
This was my answer... and hope it provided some new information perhaps on these events in history.
I will be spending 15th to 24th this month in Romania and Moldavia. This country has really a colorful history ...!
Best wishes!
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, I think Stalin was fool not choose to occupy Finland. Instead he choose non important stuff like oil field in Romania, or heavy and modern german industry. 
