Is line infantry stronger than guards?

[Stratman]

I have never played very old AGEod games before, but now I started NCP 1812 Russian campaign and a question immediately appeared. I looked through the forum, but did not find an answer.
Guards have worse stats than line infantry.
Line Infantry regiment (3500 men): Offensive Fire =17; Defensive Fire=20; Assault=28/28
Bataillon grenadiers, Old Guard (1000 men): Offensive Fire =11; Defensive Fire=11; Assault=13/13

Okay, maybe it's because the Old Guard has fewer soldiers, but when a line infantry regiment suffered losses and only had 300 soldiers left, its stats didn't change.......
So 300 soldiers of the line regiment still stronger than 1000 Old Guard grenadiers "old grumblers"?
In WON the system is arranged differently

Is it possible that such a detailed game does not take this important point into account?
Or does it work somehow differently?