Armour Effectiveness Modifier

[James Ward]

I doubt any standoff shoot out would result so favorably for the Russians. Defensive fire from the Panther Bn was knocking out six and seven Russian tanks per shot.

That's almost a 10-1 loss ratio for the assault.
If you could get all the russian units shots then it might be better to shoot it out. The Panther gets a max of 6 shots per turn. If you could get 700 russian tank to fire 3 times per turn you might end up in better shape. You'd probably have more tanks left at worst :)

Of course after you whittle the Panthers down you need to work on the other 80 strength tank units that follow them