Tanks are worth 6IPCs (in most versions I have), which gives you 1 dice @3 on attack.
Artillery are worth 4 IPCs. Throw in an infantry and you’ve got 2 dice @2 on attack for 7 IPCs.
Ive been using the battle odds calculator (aatoolkit), and when you compare unit builds limited by a set number of IPCs, artillery always comes out on top bang-for-buck.
Tanks of course have their advantages too. Aside from the obvious movement range of 2, tanks can be preferable in an amphibious assault where the unit builds are not necessarily limited by IPCs but rather by how many transports you have.
That’s about all I’ll say for now.
My recent video on strategic bombing raids was very well received (thank you!). I got a ton of ideas for it in a post I made here in the forums. Artillery or tanks is my next discussion topic and I’m hoping to once again get some inspiration in this very post. Cheers!