Artillery. There is a spreadsheet around of the CVs of different units. A good rule of thumb is to go by the manpower, more men means more strike power,
I just want to clarify what you mean by "strike power". I might propose There are two separate concepts of CV or the calculations made to determine should I stay or should I go (retreat, rout, held results),and firepower, which is the result of the combat cycle.
For example, the Stuka Dive Bombers are zero CV and contribute nothing to the CV calculation, but at a antisoft of over 3175 per bomb (per Stuka plus the lighter bombs) -- this platform reduces the enemy CV (manpower as pointed out above) through disruption and destruction. (Using Alt CV calculations) On the other hand, a flamm Panzer flamethrower tank at 100 antisoft rof 4 and 8 SU brings 8CV, and firepower in a dense package.
Besides range, effect, antisoft, ROF .. Let's compare a 150mm L10 Gun with 150mm sFH18 Howitzer. the howitzers have 1 less ROF and lower range, but for example have HEAT rounds .. might be handy as Soviets use more tanks in 1942 ...[8D]
I might contend that two players that are simply pusing cardbaord pieces on the game board will have an enjoyable game; however, if one player has a keen eye for multiple details and the other player is not micromanaging small odds advantages .. there will be frustration and the game might seem unbalanced when it is the player skill is unbalanced.
I will say there are players in this forum that have a sense of intuition and do not use spreadsheets as an example .. but these players are keen on details ..[:'(]


