The NVA artillery strike is better than the precision strike.
Lastnight I was playing tanker with a friend and we were killed by an NVA artillery strike 3 times.
So I went into the practice range and tested both the NVA and American artillery strikes and precision strikes.
For the NVA
The artillery strike costs 200 munitions and has a cooldown of 5 minutes. The ability itself launches 4 artillery rounds at 4 very precise points. These can 1-shot tanks and destroy garrisons. It seems to have a very low deviation, the artillery is very accurate.
The NVA precision strike costs 250 munitions with a cooldown of 20 minutes. It drops 1 large bomb onto a single target. This is also accurate and has a larger blast radius.
Comparing the 2 abilities, with accurate map markers the artillery strike is better hands down, you can strike 4 targets every 5 minutes instead of 1 target every 20 minutes.
For the US
After testing the NVA abilities I switched over to the US. The artillery strike and precision strike have the same costs and cooldowns as the NVA however they work differently in game.
The US artillery strike launches 8 artillery shells across a very wide area with a large dispersion, it is very inaccurate but overall it is more firepower than the NVA.
The US precision strike also drops 2 bombs onto the target but they also have a wider dispersion than the NVA.
Conclusion:
The NVA commander abilities are generally more accurate however the US abilities have greater overall firepower. The Artillery strike for the NVA should almost always be used instead of a precision. And for the US the artillery strike effectively replaces the bombing run, which they no longer have in HLLV.
Napalm is not a 1 to 1 replacement for a bombing run because the fire acts as an area denial ability and it doesn't actually destroy structures like tunnels and garrisons.