I get that Gats have their purpose as a troop defence in wars. They slow the attackers down an great against footies and horsies. They also can disguise themselves as other footies or rifles coming out of the TC.
But considering the long run, gats are not worth the time and rss upgrading just for defence. The arts and later howies are vital in both defence and attack. I used to carry and upgrade Gats in EA but stop after not seeing much potential in this particular unit as compared to others in the long run.
But if it is the cause of your alliance winning war good for you
Aurafaux.