Longer range elements with low ROF (tanks with higher caliber guns, IG's, ATG's, Rifle) are severely impaired because they get less chances to get shots from a distance. I guess there are really very little elements with long range and high ROF.
Shorter range elements are highly benefited, since they're less exposed to be smacked at a distance and they don't care about less chances to shoot, regardless of ROF (ATR's, SMG's, etc.)
Your second conclusion is pretty much correct. Artillery currently does only a small amount of actual damage, which is also why the performance of Soviet artillery divisions can be less spectacular than you might expect. If artillery gets to fire more often, those artillery brigades/divisions will be really scary (and we might have to do something like letting them arrive at the historical time, to avoid people going crazy with them). I have no idea why AFV's are often not performing all that well. When they fire, they tend to hit with high experience, but many never seem to fire and just absorb shots. Infantry guns have fairly good ROF and thus perform well. Soviet 76mm guns cause substantial casualties too.
We can see the performance of every element type in the debugger, but like I said: there's just too much variability to draw conclusions from aside from noticing some elements are performing well and some are not. The debugger doesn't really tell us how a certain combat result happened, it just explains in detail casualties of/caused by elements. We can even check things like hits per element, but that still doesn't explain why that X amount of elements hit anything. Currently, it's not the lack of data about the performance of the elements that's causing us headaches, it's the complete mystery that is the combat system.









