Actually, I find the AI to be a pretty good attacker. It tends to concentrate on one area of my defensive line, supressing my infantry and MG's, and using cover pretty effectively.
Last night, I managed to stop the AI cold, but it was in heavy fog, town, and 1000pts. I was able to concentrate MG's across a courtyard and annihilate the supporting Halftracks & tanks with my own Hetzers.
The AI did make use of smoke and such, but I had too much firepower concentrated in such a small area that even 2x the number of attackers wouldn't have made a difference.
The final tally was 5 defender losses (mine) vs. 165 attacker losses (his).