Hi RERomine,
you can defend a ai-assault with 7069:18606 points. I've an example (scenario in work) in which you lead a full equiped VGR (Volksgrenadierregiment) with two battalions and attached regimental troops in a prepared deep defence positions 1945. I think in this special case a human attacker can win with 2,5:1 odds. The ai has some problems to handle deep defences
Greetings
Chris