I think when we upgrade things might change however. These are both for art 1. (I'm assuming no support weapon techs because I assume they are researched regardless and we're comparing ratios here)
For inf2, our cost is 60 but our SA is 9. So we have 1.98SA for 1.4 IC and 1 supply. Or 1.41 SA/IC gain.
Inf 3, 70 cost, 12 SA. 1.39SA for 1.2 IC or 1.16 SA/IC
But with lower reliability, defense, and HP, we're not taking into account casualties and artillery will take quite a bit more! Still, artillery still is superior if you have the IC even if you don't upgrade your artillery.
But should we upgrade artillery? 25-30-34SA but 3.5-4-4.5 cost. Art1 is 7.14 SA/IC and Art2 is 7.50 SA/IC and Art3 is 7.55 SA/IC.
But then I have to do the numbers for production loss from changing the line and ugh. I'll do this over spring break and finish my production simulator.
You have to research it, first. Research slots are finite and valuable. You may find yourself having to choose between better rifles or better RADAR, CAS, NAVs, ART, AT, SPART, computers, resource extraction, synthetic plants, doctrines, rockets->jets, better amphibious invasion techs, strategic bombers, or nukes. (Oh, and special forces for those who care.)
I usually research em anyway because I research support weapons
I think the better question to ask is: Are we breaking the enemies' defense/breakthrough? Really it's our excess SA that is doing all the killing. An extra 10% might be marginal but it might double or triple the excess!
With inf1/art1 and all the infantry and artillery techs up to and including 1942, a standard 14-4 has 422 defense. Unfortunately the best I can do with a 14-4 that has inf3/art3 is 378 SA (and a whopping 643 def!)
So 14-4 won't be breaking any lines. Interesting a 7-2 with equipment 3 could resist a 14-4 with equipment 1.
Let's try a compromise assault division: the 11-6. Teched to the max, this baby can put out 424 SA and break that infantry defense...barely...with tech. Eh.
9-8? With equipment 2, it can put out 409 SA. Crap, it can match but not exceed the 14-4 with inf1. If it has both inf3 and art3, it can output 483 SA. Okay this can do the job but the breakthrough is so bad...
We're going to need tanks.