I don't know if I understand correctly - trenches and bunkers are the worst but they work close range too? Garrison works close range too?
According to derbyhat below, apparently the structures don't actually use these values and use garrison cover instead, so ignore the values.
However, if they were used, trenches would be the best. You take your model HP which would be 80 (82 for snipers) and if you're hit by say a 20 damage rifle, you calculate the the chance to hit of the rifle by the RA/target size. Standard RA value would be 1. So say your you have a 60% chance to hit a 1 RA model but its standing behind sandbags. Sandbags give a 0.5 RA multiplier, which means you multiply the targets RA of 1 by 0.5, which leaves you with an RA of 0.5. Now you take that RA and multiply it by the gun accuracy of 0.6 and you end up with 0.3 or 30% chance to hit and damage the model.
Now your shot if it hits normally deals 20 damage to the 80 HP model, however with a received damage modifier of 0.5 from sandbags, you take the damage and multiply it by the damage modifier. So you'd take 20 and multiply by 0.5 which gives you 10. So the shot would now deal 10 damage instead of 20.
So if we apply this to trenches from the files (and not the ones ingame), we'd see that a model RA of 1 multiplied by the 0.2 RA modifier would have a 20% chance to hit before even weapon accuracy is taken into account. So basically they'd be REALLY good.
I looked it up and both the Axis bunker and trench use the Garrison cover type. While the cover types you mention do exist in the files, they're actually not used.
As confirmation, I let a Gren squad in a trench 1v1 a Gren in a bunker and the result was about even (also each shot did 8 damage to models for both sides).
Apparently though, none of that stuff I just wrote matters ingame XD
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