This is most helpful--did you get all of this info from in-game help?batesmotel wrote:The Elite legionaries get to re-roll any initial 1s and 2s in their impact attack. This means that on average 1/3 of their misses (2/3 of misses * 50% chance to hit on re-rolls) should become additional hits. Once it gets to melee, the elite legionaries are Skilled swordsmen (Sword+ POA) so are at a +POA versus the average Legionaries in addition to the advantage of re-rolls. I think these are the factors you overlooked.
It certainly sounds like elite legions do receive a significant advantage in combat, which makes sense to me (although based on the test results posted above, maybe overdone!!). I still think that they are too difficult to break.