@advena I totally think that the wagner should be a kickass amphibious tank... Particularly given the difference between 'hover' and 'amphibious'... (Namely, that I really think an 'ocean bottom' unit should probably beat a 'hover' unit in a mass-for-mass fight... All other things being equal.)
Now this part is a bit of an aside, but can you elaborate on your 'justification'?
quote: "I use DPS*HP/mass^2 as combat effectiveness estimation"
This seems like an interesting equation to use, but I feel like it's one that skews results or points to unnecessary and perhaps misleading conclusions.
The nature of the game, as far as I have experienced it, is that more expensive units have an effect of 'compacting' mass on the battlefield, giving them a significant advantage against equal mass spent on more spread out (cheaper) units.
Most of this is simply down to units not being able to attack until they are in range, and thus the more expensive units always being able to bring 100% of their firepower to bear in a battle - compared to cheaper opponents.
Your equation suggests that Titans are much more effective than percivals, but neither are as good as strikers...
(And this isn't even taking overkill into account!)
That equation generally suggests that cheaper units are better, mass-for-mass, than expensive units, which is something I don't see ingame.
I'm thinking you might just be better off not squaring the mass cost before dividing by it. Just a thought. x