Not a test so subjective as so many variables like experience etc but as do not use foot GLs much did an assault with 12 teams as my support element working in 2 groups of 6, nearly 1 per inf platoon. This quickly became 4 engaged & 2 rearming but I do feel they are more effective vs dug in troops than MGs & was able to make quite fast progress at turfing them out if terrain allowed LOS. Often dug out 2 turns after found best weapon modern tank as very accurate move to 150m & finnish the job after GLs & APCs "Prep fired" from safe positions. Squads main job was finding new targets & sometimes finnishing the job so loses were light & nearly all to new targets no costly firefights vs dug in guys, lost a few APCs to rash moves as always. Next time more ammo carriers as feeding tanks & Gls taxed my supply guys.
Also for night fighting most GLs seem to come with 10 vis while most MGs dont so are a liability as should not be used up close.
MGs still reign for long range fire & against non priority targets in the open due to ammo load but the GL now gets a
for attacking main targets. Could not judge properly but at least as good at pinning ATGMs so they can be dealt with, Vs not dug would expect a few outright kills.