The Soviet B-4 203mm heavy howitzer are specialized in blasting enemy heavy fortifications or urban areas. Very heavy, it was best used as fixed or siege artillery that provided fire support at very long range. Its high-angled 100 kg shells can easily blast any building or grouping of light troops, even unidentified, in just a few shots. However the 203mm is imprecise at long range, and extremely slow, despite the fact it is self-propelled for local maneuvering thanks to an engine in that tracked chassis.
By itself, a single Gaubitsa unit is practically worthless, hitting wide of the mark, and taking quite a while to reload between shots. It's too inaccurate to do much damage despite its strength; however grouped together in units of 4+, and with the right target, Gaubitsas can destroy entire enemy bases, totally crippling and destroying war efforts in one well aimed volley.
Pros & Cons
+It is better than the Pushka.
- 31 dps vs 23 dps
- Gaubitsa does 0.62 damage/currency compared to Pushka 0.57
- Artillery accuracy in RUSE is a linear function calculated over distance, at 2.4km it is within 250m off target
- The only downside it has would be the 25 research price and taking up space on your IS-3 production.