Tanks, vehicles and infantry all have identical health and damage when compared relatively. The only difference is the 'splitting' caused by the variation in numbers.

In terms of health, 'splitting' is bad.
95 damage done to 10 units with 10hp causes 90hp worth of losses
95 damage done to 20 units with 5hp causes 95hp worth of losses

In terms of damage, splitting makes no difference as damage is cumulative.

But what is truly better?
Tanks do about 138 damage (if you use a 3/7 ratio) and can take the same amount of damage.
(84 range 3, 54 range 2)
they get no bonus/and are vulnerable to Veh.

Soldiers do 160 damage follow the same ratio and can take the same also.
(80 range 3, 60 range 2)
they get a bonus vs Veh./ and aren't vulnerable to anything

The simulator put out this:
30 rocket soldier squad vs 10 concussion tank squad ( 3/7 ratio)

Round 1
soldier -14 ranges left
tank - 5 range left

round 2
Soldier - KIA
Tank - 1

I did this multiple times and got the same results

I repeat the same process with all the other units
_|S|V|T
S|\|S|T
V|S|\|V
T|T|V|\

I know no single squads going to go against another single squad all the time but still the tank beat the soldiers.

The major IMPORTANT factor is numbers, the more you have the the better.
soldiers would have more out in less overhead so wouldn't that be the right?
sadly i don't know i can't figure that out do to 3 not coming out of 100 evenly. Out of 99 i got the the same results up top (added 9 R-s and 3 R-t) and if i ad one more soldier they kill each other.

The only thing i can tell you is focusing around one type doesn't play out well. unless their going against their strong unit their going to loose or kill each other.

sorry for the tl;dr

Well first of all i also use vehicles because cobra and the other people's reason but rigth if you hve mixed tanks like for example or
armor+damage tanks own armour+range are epic
so a mix of tanks will beat anyother kind of armies also tanks are more efffective when fithing with an army army-100 units+

Crieo2, your entire argument is based on flawed reasoning. Both do identical damage. I have no idea where you pulled your figures from but they're flawed.

I use tanks a lot, and I do pretty well. However, I'm experimenting w/ infantry army this round, so we'll see.

My squads typically has 50% Inf,30% Veh,and 20% tanks and mainly my tanks are always armor upgrade so a tank mainly has uses too like being on the front and the inf and veh are always damage.......

You do realise that armour tanks wil lnot defend damage/range infantry?

If you're using a mix and you don't have armuor inf/veh then enemy beam/conc weapons will fire directly on your unprotected damage units (damage is terrible by the way, just FYI)