The big downsides are the limited range paired with their stationary nature. The British emplacements are able to deal insane amounts of damage and are also pretty durable.
So yes, this strategy is basically emplacement spam. ONLY consider using it on very choke point heavy maps (“Achelous River” for example) where you can defend at least the half map by locking down 1-3 key areas with emplacements. This one is my most defensive strategy and also the most situational. Fireflies should always be used as powerful tank destroyers firing from the back line. It just doesn’t feel as cost-effective for me. Iusually don’t recommend this path though.
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Infantry fights are much easier thanks to the indirect fire, Tanks can get in and out of danger several times in short time windows thanks to the fast repair and you won’t need to waste any MP and population to get Royal Engineers. Repair Stations, constantly cover denying mortar pits and Infantry Sections that can build and repair forward assemblies offer so much useful utility. This tactic really excels on maps that have so small distances between two victory points that you can cover 2 VPs at the same time with each mortar emplacement. The “Turtle” tactic doesn’t use this build order. Furthermore you will have repair stations for vehicle repairs.