@wizmark if u run the battle calc comparison on defense between G40 (with 11 tanks, 11 mechs) and PTV (10 tanks, 10 mechs), what you find is that the increased number of attacker casualties on the first round is less than 1. But with more units that the attacker has to kill in order to win the battle, the G40 purchase is actually much better defensively.
Below are two battle calculations. On the left is G40, with an attack of 12 inf and 12 artillery against 110 purchase of mechs and tanks. On the right is the PTV calculation for the same attack against a 110 purchase of mechs and tanks.
As you can see, the advantage goes to the G40 purchase.
