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I'd rate Sea Guard over spearmen and archers, mainly because:

1- They have bows and spears
2- Sea Master allows a reform as you get charged (you forgo shooting reaction though) so you can easily deploy in say, 10x3 formation, get your full allotment of 30 shots, and reform when receiving a charge

Also, Sky Cutters are pretty nifty at outflanking heavy calv and getting off a bolt shot that insta-kills at least 2 guys.

But Sea Guard are possibly the most defensive army you could field, which is fine but if you face a shooty army you're gonna struggle (mainly because every other army with shooting is superior to HElf shooting)