RE: Optional rules for armor enhancement
In my limited experience, extended assault favors the attacker because:
1. They allow for a slightly faster tempo (AFVs and APCs can assault a static defensive position in one turn instead of having to move adjacent to it one turn and assault it the next).
2. APCs are far more resilient to small arms opportunity fire than leg units. Sending a wave of APCs to assault a town and then sending the leg units can be an excellent tactic. Based upon my reading of "Dunkirk: Retreat to Victory" by Julian Thompson, I am leaning towards the tactic making sense (for the British).
Extended assaults make for interesting situations, especially if there is a limited of APC.
My only experience with Efficient Move and Fire was with Sword of Israel, not enough to have an opinion.
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