XP awarded for damaging/killing an entity is related to cost of entity itself and not the actual squad value. So one has to divide the squad value by the number of entities. Thus the argument that axis vet faster for attacking more expensive squads hold little water, if their is advantage allied infantry have it for firing on more expensive entities.
I do agree that it WFA that need to be toned to EFA level and not the other way round.
The cost of the entity itself is related to the squad value....
Killing half of a penal squad is worth more than killing half of a grenadier squad.
Squad balance and dps is designed to reflect the differences in number of models.
This is fairly off-topic anyways, I don't believe the difference is meaningful enough to matter. The actual combat effectiveness of the units offsets the increased vet they give out.