Don't want to clog up your AAR
Your input is welcome !
I don't think the mass of troops really matters. You want enough to ensure a 1:1 result, because there is more chance of getting a full 1 level reduction that way. But what counts is the pioneers, they do about 0.2 of fort each.
It doesn't look like the artillery does much, all Axis artillery SUs seem to have an Engineer factor of 0 (maybe the siege units were better but they have gone).
That being the case I would have been better putting 6 pioneers in the HQ instead of artillery.
You don't get a 'WIN' for 2:1, not sure if the defenders get one for less.
I can't see any Engineer factors for the artillery on the equipment file, anyone know where to access it ?