An example of combat ineffective rates in real combat

[Imp]

I know in the 70's we (USMC) were taught to pay special attention to officers when dealing with Soviet style opposition.
I'm not saying this analysts was correct, merely that it was what we were taught

The Vietnamese quickly cottoned on to this & is that not a snipers main role. Surveillance if at all possible reduce morale & efficiency by effectively cutting off the head.

Cant remember where exactly but on D-Day some paras landed well off target & were attacked by 2nd line troops. Stroke of luck they found the command post & put a bazooka round into it, the attack collapsed shortly after.

[Suhiir]

Definitely a snipers role. Post Vietnam USMC snipers act more as scouts. Thus unless it's a really high value target, they're specifically on a Sniper mission, or the feces has hit the fan they don't bother with junior officers.
But if you notice someone giving orders (s)he becomes your primary target.

[gingertanker]

and with all my great luck I was moved from being a tank commander to riding with the Battalion CO... Bullet magnet.

[Aeraaa]

Generally infantry toughness in the game seems random. I've seen infantry squads being shot and shelled in the open for a turn with no or one casualty and I've seen them wiped out with a single salvo or lucky artillery shell in other insances(I still remember a japanese 155mm shell wiping out an 8 man soviet mechanised rifle squad that I of course commanded...).

And I generally think of casualties as dead and wounded, with the sole exception of the few stragglers disappearing from a badly hammered unit, or the ones that surrender. Rate of casualties seems very accurate to me tbh...

[Imp]

Generally infantry toughness in the game seems random

Not completely, yes their are a lot of random factors but experience plays a big part.
Try playing with the same units one side set to 65 experience & the other 120, actually that wont work they will be more accurate to
Buy the above & switch weapons off or modify so cant fire back. now use them as target practice & you will discover the experienced guys avoid more incoming.