It's not just the raw kill count, though. Artillery has (or should have) an effect on morale and combat effectiveness. It's masked by the way the TW game engine only shows kills or healthy survivors... no intermediate "walking wounded" with reduced combat effectiveness. But it can be represented with a morale hit on the unit, when marching X minutes under artillery fire. If Morale is tuned just right, then artillery fire should still be very effective, even if you're not seeing direct kills.
It's a traditional use for artillery... not just killing, but softening up the enemy advance, instead of some of the silly ways the AI uses it, like aiming for the player's own arty, or aiming for your general.
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