Some issues?

[narwan]

The weapon in the first slot of an infantry type units gets a multiplier effect for number of men in the unit IF it is a primairy weapon type (rifle, carbine, smg, etc). Weapons in another slot don't get a multiplier effect (even if they're primairy ones) nor weapons in the first slot of an infantry unit that are not primairy weapons.

So part of the why a tank has more problems of hitting the infantry is that he has fewer weapons to aim and these often face the same direction (main gun and cmg for example). The enemy infantry is not conveniently packed together so they can't all be aimed at simultaneously by the tank. Although they can score the lucky hit that will take out multiple enemies, they'll usually have to pick them off one at a time (but splash effects can also result in additional casualties).
Infantry squads have many different weapons, usually a collection of rifles, an lmg and maybe something else of use against enemy soft targets. These can all aim at different targets at the same time, potentially taking out multiple targets with 1 'shot' (ie a shot in the game).

Narwan

[snake]

Narwan,
That seems to be the case as it's the infantry's rifle fire getting the kills and not the secondary mg, mortar, etc.
So I guess any tank's main gun and mg's are the equvalent of a squad's secondary armament.
I just can't rationalize that ten men shooting 6 bolt action rifles (6 men), 1 Lmg (2 men) and 1 mortar (2 men) at a target can put so many more rounds on a target than a tank crew firing a main gun and two Lmg's that the casualty results are so skewed.

After all, the 75 mm gun is better than a mortar, 1 LMG equals 1 LMG and the other LMG equals 6 bolt action.
But I suppose the number of targets chosen is a good thought since 6 rifles can pick 6 targets and 1 LMG can pick just one.