In most cases, yes; but I do not find it useful when using Paratroopers. The enemy's troopers usually take the first attack and target my Rogues (if there were any); but, occasionally, they would target my Mechanized Artillery and killed it first. Whilst the enemy's attack and defence bonuses are very low and much lower than mine, their paratroopers are still able to deal the same level of damage to my artillery. The fast units target one battle tank until it dies. It again proves that attack (183%) and defence (108%) bonuses are useuless.
This is why Alcatraz is necessary, because no player in the game, no matter how high the attack and defence bonuses are, would be able to sustain without getting units from the Alcatraz.