Can anyone explain . . .

[umbro]

Hmm, there does seem to be a good point here.
The Polish rifle platoon and the cavalry troop seem to have almost identical weaponry and there are 4 more guys in the troop than the platoon, but their effectivenesses are 8-4-2 vs 6-3-1.

The only difference is that the rifle platoon also had a 46mm mtr attached. Assessing the mortar as 25% of the firepower of the platoon at short range seems to be overkill. However, that would likely result in the cavalry platoon being 7-3-1.

As for them being elite, this would be reflected in their morale rather than their firepower. Morale 7 or 8 would reflect their "elite" rating.

umbro