From: Cambridge, UK
Paul, I thnk what you're looking for is on page 97, the paragraph bolded "Command".
Ah, Tim ! Well done ! Why the heck can you find these things and I can't ? It was the same with my query about beach obstacles.
A further thought about the elevation issue, Paul. You might be conflating two ideas, (1) negating the defensive benefit by firing from a higher elevation and (2) gaining a fire benefit by firing from a higher elevation. The latter is certainly correct, despite what the parameter data says (I have that from Jason himself). The fire benefit gained from a height advantage certainly offsets any defensive advantage from an entrenchment but I'm not sure it's enough to cancel it entirely.
Bingo! I bet thats what I'm thinking of. Tim, is there a table anywhere that quantifies the advantage gained when firing from a higher elevation ?
Okay, that just leaves the the question of engineer's double-assault value when attacking bunkers and pillboxes to resolve.