Hmm sinan i dont think your test will work out the same in campaign mode against the real Timurids with there upgraded elephants and a ten star general backing them up you know tactick wise. Have you done the test were your controlling the elephants and the AI is controlling the Janissary units ?.

I'll tell you what ive figured out with the elephants you need both types for starters for them to be truely effective. Also the elephant artillary is exacterly that its artillary (not realy a combat unit) and super artillary at that with 15 cannons (on huge battles). Thats why your first test is completely bogus when you only lost one unit (your giving yourself major false hope there mate). The Timurids are not going to send there artillary crashing into 2 units of muskets (would you send your artillary crashing into the enemy front lines) there going to stick them as far away as possible and pound the crap out of you with all 15 cannons out of range of your muskets (if there cannons shoot that far).

I've also figured out that against infantry & cavalry the elephant charges are no were near as bad as youd think they are unless its a confined space like on a bridge or a street in a city or citadel. Then your men just instantly die i think the way that works is your men dont have the room to fall over so they get crushed instead and it leads to massive cassualties.

I actually made that mistake when taking a city, having my elephants at the point when fighting inside the city. What happend was i breached the walls and the enemy fell back to the square so i sent my entire army with the eles at the front up one of the long streets towards the square. Because i didnt know how to use the eles i didnt double click behind the enemy to charge through them i tried to attack them. So anyway my eles went berserke and turned around and desimated my army charging back down the road and out of the city. I went from a full Army with barley a couple of men lost to an army with only at most 20 men in each units. And ive never seen any ele charge before or since that killed so many men and they were my own men and my own eles :(.

LoL i went on one there and forgot to make my original point anyway try this for a test ill put money on it the eles win. Have 8 Units of AI controlled jannisaries v you with 2 ele heavey cavalry & 1 ele artillary (if you throw in some upgrades and another ele artillary i bet you can take on a full stack of jans). Try useing these tacticks aswell stand of at a distance and blow the crap out of the jannisaries with your artillary. When you've run out of ammo group all your eles togethor having the now out of ammo artillary elephants in the middle of your line. Disable fire at will and then have your eles charge as a line behind the jannissaries (right click and drag behind jans and then click run). After the initial smash into the enemy (bodies flying everywere) turn on fire at will and just keep on charging through the jans back and forth and in no time i garantee the jans will rout then all you have to do is chase them down.

p.s. If you Want to fully upgrade your eles capture and fully tech up Mosal & Baghdad ones a city and ones a citadel in my campaign and both give different upgrades.

p.p.s. In my campaign the Merc eles only have arbuequest but i am England and England dosnt get muskets so maybe it depends of the faction your playing i honestly dont know.