This is how a "halftracked" infantry unit performas against an armoured counterattack:


And this is a result of the same type of regular infantry unit, but without an APC transport:


As we see, the mounted infantry suffers potentially 100% higher casualties, than a foot marching, twin unit. The later is not entrenched, so it means, that it's being attacked while marching, therefore it is not well prepared for the combat.
In my oppinion, a unit transported by the APS's, should have the same combat result as the foot marching unit, plus receive some bonus due to the presence of the carriers. A unit transported but the trucks like Opel Blitz, present in the game, should have the same combat result as a regular, foot marching infantry.
Right now, the importance of the motorized infantry in the game is diminished due to issue mentioned above, while the role of tanks is greatly exaggerated. It is safer to occupy the newly captured towns with tanks, than with the motorized infantry, which is a bit absurd. I understand, that Panzer Corps is not pretending to the title of the most realistic and complex war game in the world. But it would be nice, if it reflected some basic balance betweend the various types of units on the mobile battlefield.













