Not sure what the fuss is about the 120mm mortar since it never seems to wipe simple grenadiers for me on direct hits. And those direct hits are once in a blue moon, it deals damage but never gets kills unless you use barrage on static units but even then it will most likely miss even with vision lmao.
Saying that I think it does its job well enough but it's a bit too expensive.
Just like other mortars it can't kill models in one hit, but its area of effect is 50% wider.
Compared to the Ostheer mortar, the scatter value is the same, but the reload time is 50% longer.
Compared to the 82mm Soviet mortar, the scatter value is 25% higher and the reload time is 20% longer.
In reality the scatter of the 120mm is not that bad, because it has 25% longer range than other mortars. The actual scatter should be inbetween the Ostheer and Soviet mortar I think.