Here’s one idea for a set of units for 1940 Global with relatively simple rules and three types of tanks:
| Unit Type | Cost | Attack | Defense | Move | Blitz | Special Ability |
| Reg. Infantry | $3 | 1 | 2 | 1 | No | n/a |
| Artillery | $4 | 2 | 2 | 1 | No | +1 atk for 1 paired reg. inf. |
| Mech. Infantry | $4 | 1 | 2 | 2 | No | n/a |
| Mech. Artillery | $5 | 2 | 2 | 2 | No | +1 atk for 1 paired mech. inf. |
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| Light Tank | $5 | 2 | 1 | 3 | Yes | n/a |
| Medium Tank | $6 | 3 | 3 | 2 | Yes | +1 atk for 1 paired tac. bomber |
| Heavy Tank | $8 | 4 | 3 | 2 | Yes | Your entire stack absorbs 1 free hit in 1st round of combat if enemy has any tanks |
I may not have the balance entirely right, as I’m not a Global 1940 player, but the key idea is that categories of units match up with a particular ability. All tanks can blitz, and only tanks can blitz. All artillery can give +1 attack to an infantry, and only artillery can do that. All mechanized units can move exactly two spaces, etc.
If my numbers are right, then light tanks will be inefficient for the price unless you really need that third unit of speed – instead of paying $10 for a pair of light tanks that get 4 pips on offense and 2 pips on defense, you could pay $9 for a mech. inf. and mech. art. that get 4 pips on offense and defense.
Medium tanks are exactly as written in standard 1940 Global, except that they do not support blitzes for mechanized infantry.
Heavy tanks are inefficient for the price unless you’ve (a) got a fairly large stack to work with, e.g., mix in 1 heavy tank with 3 or 4 smaller tanks, and (b) know you’ll be facing some enemy tanks. Note that no matter how many heavy tanks you have in a stack, you can only absorb 1 free hit per territory per turn.
Suppose you have a budget of $48 to buy tanks. Six heavy tanks would give you 24 pips of offense, 18 pips of defense, and an effective 7 hit points, as long as you’re facing at least 1 enemy tank. That’s a terrible deal, though, because for the same price you could get eight medium tanks, giving you 24 pips of offense, 24 pips of defense, and 8 hit points. An interesting mix (assuming you buy only tanks) is to get 1 heavy tank, 5 medium tanks, and 2 light tanks. For the same $48, that buys you 23 pips of offense, 20 pips of defense, 9 hit points, an advantageous replacement schedule (if you take some hits, you lose the light tanks first, which are cheaper to replace, and can catch up to your front lines faster) and the ability to pick up a far-away territory now and then with your light tanks.
Light Tank with 3 moves seems over-stretched, and an oddity in A&A roster.
Probably you can keep balance with a 4 IPCs unit like this:
Light Tank
A2 D1 M2 C4, can Blitz and gives blitz to Mech Infantry or Mech Artillery paired 1:1.
No additional bonus.
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