Always keep in mind that the system has to be flexible enough to cover both boarding combat or a handful of soldiers duking it out on an asteroid, and four-way war between different alien races on a super-terrestrial planet where each has millions of troops.
That's why it's unit, element, formation and not a rifleman, recon squad, armoured battalion.
As nuclearslurpee pointed out, a single medium antivehicle shot is actually 8 hours of combat - possibly across the entire planetary body. It's not a single DM12 MPAT round out of a Rheinmetall Rh-120 L/55 put on a Leopard 2A6 that then takes out one T-72 tank. While I love that level of detail when I'm playing Steel Panthers, it's not necessary for Aurora and thinking of combat in that way can mislead you on what this system is and should/could be. You cannot say that realistically a MAV gunner would pick a heavy vehicle as a target instead of infantry because that's a ridiculous statement to make for the level of detail that Aurora ground combat handles.
As long as targeting is completely random, it's also equal and simple to understand. There already is a weighed system based on the tonnage and that's as complicated as I would like it to be until we get a lot more detail ground combat model that enables multiple terrains, movement, and better direct-indirect fire system.