I don’t know how you would do it, but you need to figure mobility into the equation. If you are the axis, the delay in getting material to the various fronts has to cost you something too. (Mainly IPCs) Maybe equal inf/art is a better offensive punch, but not if they are behind the lines. As I have read others post on this forum in my brief time here, a good mix of units is essential, knowing when and where to deploy them is imperative, failing to do either is disastrous. A failure to plan is a plan for failure!
Back to ARTs specifically.
Russia can make better use because they tend to push units either east or west and they don’t really shift them back greatly.
US & UK can use them for amphib assaults to get more bang for buck than 2 INF. Or if they buy Asian ICs, they are good for trading territory, especially with fighter support.
Germany & Japan however have to have flexibility moving about the board and need IPCs fast. After their intial purchases, maybe through 2 rounds, the value of ART would decrease for them in my opinion. Move the front out and you need to get there more quickly.
Whadda you all think? Overall, are ARTs better for Axis or Allies?