This template adds mechanized infantry (mec) to provide extra HP (same reason you do mechanized+tanks and not motorized+tanks templates) for force attack (so that you don’t die fast). They are also harder to push once they’ve landed. They also give you more breakthrough. Bear in mind that you’re using fuel anyways because of the flame tanks and that mechanized costs only 4 IC.
A variant is to replace the AA support company and the recon light tanks company support rocket artillery (arty) and normal arty.
It could be argued that by adding the mechanized, the marines lose partially their terrain bonuses. However, naval assault penalty is capped at 70 (You only need 70% amphibious attack to cancel out the invasion penalty).
In terms of cost, this template is about It’s 3,000IC per division compared to 16,000IC for an amphibious tank division.
