How effective are Artillery Elite Reinforcements?

[mdsmall]

Does paying to upgrade Artillery with Elite Reinforcements (to strength level 11, 12 or even 13) increase its ability to kill strength points in attack? Or does it merely increase the defence strength of the artillery, if enemy ground units are able to snipe it? I tried a play-test once and concluded that Elite Reinforcements seemed to have positive effect on the odds of killing strength points in attack, but now I am not so sure. If so, how does this work?

[Bavre]

Every point of strength gives readiness and therefore better combat stats. Also demoralization is actually the base value*strength/10.
Btw, iirc arty has been nerved to a max of 1 XP.