People are forgetting a temporal component here.
Look at a transport for instance. 1 inf 1 art have the save attack value as 1 inf 1 arm. But when the 1 inf dies… the tank is superior to the artillery everytime, because your punch survives deeper into the ensuing combat rounds.
The truth is, no one unit mass produced alone is ever going to win you the game. The best approach is to have a strong mixture of units, so you have a strong mixture of capabilities.
People also aren’t calculating threat factors properly. Your wad of 30 infantry can only strike whats next to it. But a wad of 15 tanks can strike twice as many targets, and has much better oppurtunity and threat factor, based on what you “could” do with it.
This gives you an “invisible” unit factor (like scrambling), where i have to calculate for something that may not occur. These raw calculations are giving absolutely 0 bearing on these types of factors.