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I'm trying to understand the combat benefits, offensive and defensive, for artillery and guns. I couldn't find anything in detail on this topic in the manual. Can somebody please explain how these two metrics factor into combat for units?

thanks

The attributes fire in order. So artillery fires 1st on the list I believe and applies damage.

Guns (AT guns) are 50% when attacking and 100% when defending. This represents units like assault guns like the Stug-III or tank destroyers. These units were better defending in a fixed position with known information in the field of battle falling back to different defenses than on the attack due to their limited mobility.