Maybe the Ship of the Line upkeep costs are low because of gameplay reasons. High upkeep costs mean fewer upper-tier warships. That means fewer meaningful epic naval battles and less fun. Given that SEGA/CA intends to make and market a game for the masses and not a historical simulation for history buffs, gameplay takes precedence over realism should a design conflict arise.
Of course, if you're still incensed by the low upkeep cost, by all means install a mod or make one yourself.
I think those were the guns from the land battle tutorial. Those were probably purposely nerfed so that they would focus on nearby enemies and not some routers far away while in fire-at-will mode.
The 24-lbers in the Brandywine battle had 4 guns per unit and much much longer range.
EDIT2: Apologies, I had neglected to include 24-lber Foot Artillery in the chart. Interestingly, they have the same costs as the 6-lber horse artillery. Looks like CA thinks the speed from horse artillery makes up for two fewer guns and tons less firepower.
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