295MP/80MU is more expensive than 280MP/(60MU) thus PF are more expensive than AE that is a simply fact.
The Cost of a unit and bleed are completely different metric so if someone is "spinning" words here that is you and not me.
Important thing here is that there is no reason in the first place, to compare PF, which is a alternative mainline infantry, with AE, which is a engineer unit.
AE are more of a alternative mainline that isn't good enough to actually be an alternative mainline. It doesn't have great engineering tools, as it can't build Green Cover (pretty much the #1 job of engineers). its repairing is superfluous in that commander, as every vehicle comes with built in repair teams.
AEs are literally just not good enough to use as an alternative mainline, like Assault Grenadiers commonly are. Their high reinforcement cost and lack of closing tools makes them an iffy CQC unit and backline super engineer in a faction that has GOOD CQC units and has no need for powerful engineers outside the Pershing
This gets REALLY BAD late game where CQC units get murdered by late game explosives and high veterancy units.
Reinforcement cost is one of the most important metrics of any combat unit, so with their high RC and bad closing they take disproportionate causalities, bleeding MP like crazy.
As I mentioned earlier, they need a reason to exist. Either give them a Pershing to support late game or make their CQC better. The easiest way to do that is adding a cheap sprint and cutting RC, like AG. Affordable, fast throwing smoke nades work too.
Really, replacing the M10 with the Pershing provides them something to work on once they become obsolete late game. The problem is the 240mm Howitzer Barrage would need review and maybe replacement (replace with White Phosphorus Barrage?) as putting an arty killing skill on a commander with a non-KT Heavy Tank is a big no-no.