55.7% at far range yes. Losing about 15% max dps per man but far more durable a squad. Falls are about as tough as infantry sections meanwhile (maybe even less depending) and lose 25% of their DPS per man.
3 Fallshirms in a single army is just target practice late game for tanks and artillery.
UKF elite infantry are practically given stock with the Infantry Section. In 3v3+ upgrading them should be no issue. Double Bren IS will beat Falls in a shootout vet for vet.
I'd address other points but I think others will have other things to say.
Problem is that the Cromwell is unreliable dogshit and therefore isn't worth being built, and that whilst the Centaur is very good against inf blobs like Fallshirms and has paid off very well for me numerous times, the Centaur is still 100fuel and therefore delays my Hammer specialization rush, I don't like using british T4 outside of the Centaur and Firefly and the Centaur is a rare occurence for me since I usually try to do a 12-13 min Comet, because all other UKF armor is unreliable and will lead to you being overrun by PZ4s and Panthers so I can't get a counter inbetween those timings.
340 MP, cheaper or same MP cost as Guards or Commandos(which you have to reinforce after you spawn them regardless of the rally point you spawned them at, meaning that their actual cost is 390MP.)
They can arrive prior to the 10 minute mark due to being 2CP, but already come equipped with two FG42s and laser accuracy K98k's(92% accuracy at all ranges).
To upgrade them with two FG42s and turn them into terminators costs only 60 munitions and Panzer Authorization.For 60 munitions, you get two fully automatic long range battle rifles whilst a USF player would need to pay 120 munitions for two BARs, and then they still would have three models with only semi automatic M1 Garands whilst the entire Fallschirm squad is armed with fully automatic battle rifles effective at every range.
Compare this to SOV, majority of their infantry are only armed with Mosins,SVT40s or DP28s(worst LMG upgrade in the game btw) if you're lucky.Relic assume that in 1944 the Soviets were still basically only using Mosins like peasants instead of having produced over 8 million SMGs during the war.Oh and the PPPSH only has the kind of DPS the 4xFG42 have at point blank range, meaning you have to close the gap to the OKW or OST squad and get gunned down as a result.
The UKF and USF both have good weapon upgrades(BAR and Bren), but you can have only two of them at any time, the rest of your squad is mainly consisting of plain rifles like the Garand of SMLE which aren't going to cut it against Fallshirms.
There is no equivalent to Fallshirms in this game, Relic have made it so.UKF players usually only have 1-2 squads of Commandos with Brens, or none at all seeing as how many doctrines like Royal Engineers have no elite infantry to speak of, not to mentions the Assault Officer has lost their elite Bren modifier a while ago.
To fight Fallshirms as UKF you have to either:
1.Use Vickers MG(bad suppression, and the doctrine that has Fallshirmjaegers has smoke pots that drop in 5 seconds and make your support weapons completely useless to counter the OKW player who is usually blobbing those same Fallshirms.
2.Invest in light vehicles like the UC or QUAD M5 that are inevitably going to be made obsolete by AT guns or axis LV rushes.
3.Actually upgrade your sections(also bad investement and idea)
You need to pay 40fuel 180-270 munitions to actually compete at all against fallshirms with IS, and thats asumming you have green cover to help you out, which is certainly not a gurantee.It makes more sense as a UKF player to not upgrade IS at all and wait for Brenmandos, since they don't rely on cover to do any actual noteworthy DPS, and you don't have to spend your fuel on bolster or grenades since they already have grenades and larger squad size.
4.Waste your fuel on a early Centaur rush that is going to put you behind in the armor game and get you crushed by PZ4s and Panthers.I dont plan on building Cromwell's either since they are worse than T-34s in their investement/profit margin.
Fallshirms are the ultimate example of power creep of factions like OKW, whilst most infantry squads have bolt action or at best semi action rifles, they come prepackaged with 4 laser-precision FG42s.There is no equivalent of this in the entire game.This is like if you time-travelled a USSOCOM brigade into the trenches of the First World War.Oh and I haven't mentioned that they have broken bundle grenades that deal twice as much damage as any other grenade whilst being the same munitions cost as any other, and WP grenades to combo them with the afromentioned bundle grenades for added BS.They can camouflage in light cover which is plentiful late-game and have first-strike bonus that turns them into even more broken cancer.There is no cap on how many elite squads you can have in this game either, so expect 3 fallshirms in camouflage killing your entire squad if you weren't paying attention.
I simply don't understand how relic comes up with broken units like the Fallshirms.Also this is from the perspective of a 3v3-4v4 UKF player, so I also have less squads than the OKW player in question usually to be able to build fuel caches with less delay, making it even harder to fight back.