'43 Mil is worse TC-for-TC
Interestingly, if you're attacking with Mil '36 for TC-constraints, you don't want to upgrade them:
15 Inf '43 v. 5 Inf '43:
Generates 240 shots, 90 exceed defensiveness, effective 330 shots or 66 per target.
Receives 80 shots; assuming 5 targeted Inf, 0 exceed toughness for an effective 80 shots or 5.33 per target.
Ratio of 66:5.33 or 12.38:1.
15 Inf '43 use 16.5 TC, which matches up to 33 Mil '43.
33 Mil '43 v. 5 Inf '43:
Generates 198 shots, 48 exceed defensiveness, effective 246 or 49.2 per target.
Receives 80 shots; assuming 5 targeted Mil, 50 exceed toughness for an effective 130 shots or 3.94 per target.
Ratio of 49.2:3.94 or 12.49:1.
15 Inf '43 use 16.5 TC, which matches up to 82.5 Mil '36 (using 82).
82 Mil '36 v. 5 Inf '43:
Generates 164 shots, 14 exceed defensiveness, effective 178 or 35.6 per target.
Receives 80 shots; assuming 5 targeted Mil, 75 exceed toughness for an effective 155 shots or 1.89 per target.
Ratio of 35.6:1.89 or 18.84:1.
It's going to be a real pain to set up your attacks to let 82 Mil attack without penalties, though.