We have to remember, that there are dozens of variables interacting with each other to consumate a battle. Positioning, cover, movement, distance, critical hits, support, LOS, etc.
These should always be taken into account in a laboratory setting: that is, ideal conditions. Skill is always the largest determining factor in a firefight, since it reduces the luck factor.
combat muffin, would it be okay for you, that i take this as a part of the guide? because its perfectly written. i might take out "distance", because distance is not anymore important in a conscript vs gren fight looking at their accuracy, and "critical hits", because im not sure wether they exist. i will ask one of the devs about this though!