I agree with your thoughts Raellus. I've been using the NPCs as per the book also.
- The enemy in my game normally numerically outnumbers my good guys, so the NPCs having lower dice hasn't been as much of an issue.
- I think initiative counts a lot. My PC normally has higher initiative, i use a home brew method though that includes the PC CUF, weapon type (pistol, SMG, LMG modifier) plus a die roll. Again, my PC normally gets first go, so another advantage to off set their numbers.
- My early combat was two sides blasting at one another, over time more decision making has crept in which your game seems to already have - does a PC fire? Or take cover? If your NPC has higher stats which does feel more realistic, your PCs may also have to take cover more. Or take more snap shots (quick shot followed by taking cover).
- The biggest advantage my PC has had, is normally my higher recon for example means i can pick and choose which encounter i engage or avoid. So NPC values may not even come into play.
It may not sound like i'm answering your question. But what i mean is, higher NPC stats does feel more realistic and it may also mean more PC life loss. But there are other decisions or factors that also impact PC life loss or saving.
I'm still struggling for balance.
Also, war isn't fair. My APC was driving down the road the other day, failed his recon roll, and suddenly the enemy had surprise and initiative and my APC is coming down the middle of the road. As a player what can i do? An APC driving down the road is normal, not a risky decision. Yet now the enemy had the drop, oh, and an RPG!!!
Perhaps what i'm saying is. If your PCs are in enough fire fights. Even against NPCs with low dice levels. Eventually, even in spite of good decision making, statistically your PCs will take some losses. Which is why in movies (saving private ryan, platoon, real life ...) when PCs last the full term of war/movie/enlistment and leave alive ........ it is such a relief.