[Imp]

It seems to me the AI plays about 1 out of 3 battles far better than normal for no reason I have discerned. If it plays well it will continue to do so for the duration of the game when you load to continue it.
Plots arty well, keeps troops together better, ducks attack helos out from behind hills, surprises you with flanking attempts etc, (Not talking about the map edge runs its way to fond of at times)

Good positioning of V hexes can help but may not, the AI generally advances more cautiously, unloads infantry etc within about 10 hexes of them.
It can choose to largely ignore heading for V hexes sometimes till the later half of the game.

Playing with high tech vehicles (as in accurate) on fairly open ground is a Turkey shoot especially if you choose to sit & wait in a meeting engagement. Give the AI the better side otherwise lots of burning APCs with squads destroyed on board will be the result.

My view the later the era the more you have to help the AI by doing things like buying tanks that need to get close to kill while its dont need to. This is due to the incresaed speed accuracy & lethality of units meaning a mistake is more costly & the AI doesnt plan like you do.