We'll need more detail...in some situations the fluff and rules don't particularly line up perfectly. If you want it in game terms than it's a different answer than you'll get if we give it to you in fluff terms. Here's an example....
Fluffy IG
The Imperial Guard is numerous beyond belief, boasting billions, if not trillions of Guardsmen. They also posess some of the finest armor in the Imperium ranging from cheap, and plentiful Chimera IFVs, to Leman Russ battletanks, all the way up to the super heavy tanks like Baneblades and Shadowswords. Unfortunately, the average Imperial Guardsman is but a man like you and me, and he's been thrown into situations far worse than any of us could comprehend. It only takes a little more to break him from a strong Man, holding the line against countless horrors, to a fleeing, panicking mess. Of course, that's why we have Commissars. And, of course, there are trillions of Guardsmen, because they need trillions of Guardsmen. A lone Guardsmen will never be able to beat a single one of his enemy....but that's why for every one of the enemy, that Guardsman has a few hundred buddies.
Game IG
The IG's current strength right now has to be the flexibility of their codex. You can make any number of builds with the IG ranging from Melta vet leaf blower lists to Air Calvary Drop lists to the classic infantry horde or blitzkrieg army. Artillery is cheap, can be fielded in large quantities, and often has more punch than anything in its price range. Tanks are a little bit less punchier, and a tad more expensive, but a Leman Russ will often be able to shrug off anything except close range combat....then its screwed. With infantry, you can go with the elite Veteran list, in which your cheap Chimeras (which is actually a decent unit on its own) or even cheaper (porportionally speaking) Valkyries and Vendettas dropping in veterans with specialist weapons exactly where they're needed to do the job in question. Or, you can go with the classic infantry horde and just drown the enemy with hails of lasgun shots and heavy weapons fire. Even Terminators are going to roll a one eventually, and swarm Guard has the ability to put out the shots to make something like that possible.
This was just a quick thingy, not wholly well thought out, but in a pinch...that's the kind of difference it makes. So, do tell us...fluff or gaming?
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