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So what exactly happens if i.e. a needlejet attacks a ground unit equipped with AAA tracking? Lets say that happens out in the open with no modifiers involved. Does the game compare the jet's attack against the units armor? Or does this count as air-to-air combat?

Because the game specifically states that air-to-air combat is resolved by comparing attack values on both sides. Basically what Im asking is are land based 1-3-1 AAA defenders worth it or do I need to build 8-1-1 AAA for that?
This question / problem has been solved by Avogadro6image
IIRC air-to-ground combat follows standard combat rules (attack vs armor + eventual modifiers, including morale). So your 1-3-1 AAA unit essentially becomes 1-6-1 vs air attackers. It's totally worth it, but only for defensive units.

If you'd rather intercept the needlejets in flight then you're much better off building high-attack air units with the air superiority trait (+100% attack vs air unit, -50% vs ground units).
Avo, I'll mark your post as solution. Now in hindsight it seems obvious to me that it has to still be ground-to-air because if only the weapons were compared 1-3-1 AAA defenders would always lose against 8-1-1 needlejets. Which they dont. Case closed. :D Thanks.