Jammin - You're forgetting the other stengths of Spartans - their very high morale and their very high melee secondary attack. You really shouldn't be using Spartans in your front line as Greece, so a straight comparision with uber upgraded SBs is irrelevant. Spartans are best at fending off cavalry, with out which Greece has no real chance. They do well in this due to their high primary and secondary attack (which is very important when phalanxes are disrupted when charged by cav), their 2 hps and their high morale. SBs do not fair any where near as well.

Clinical tests putting one unit against another can be useful, but you shouldn't go basing your opinion of units on them alone. Battlefield usage is often dramatically different, so much so as to render most tests irrelevant.

The only fair test of a unit is on the battlefield in combination with the rest of the factions army, not in a synthetic test with notionally balanced pricing.