Comparsion - only values which are different (source = Sins Data Spreadsheet by Malek3)
TEC
Kodiak Heavy Cruiser:
Credits: 500
Metal: 100
Crystal: 70
Supply: 10
Build time: 60
Hull: 1050
Shields: 600
Armor: 5.0
Minimum Survivability: 2002.5
Maximum Survivability: 2272.5
Average Survivability: 2137.5
XP for destroying: 100
Weapon type: Autocannon
Weapon damage: 72
Weapon DPS: 18
maxAccelerationAngular: 2.2
Advent:
Destra Crusader
Credits: 525
Metal: 100
Crystal: 90
Supply: 10
Build time: 58
Hull: 775
Shields: 825
Armor: 4.5
Minimum Survivability: 1898.125
Maximum Survivability: 2269.375
Average Survivability: 2083.75
XP for destroying: 100
Weapon type: Plasma
Weapon damage: 91.20
Weapon DPS: 18.99
maxAccelerationAngular: 2.2
Vasari
Skarovas Enforcer
Credits: 625
Metal: 150
Crystal: 110
Supply: 12
Build time: 72
Hull: 1180
Shields: 700
Armor: 4.5
Minimum Survivability: 2250.5
Maximum Survivability: 2565.5
Average Survivability: 2408.0
XP for destroying: 120
Weapon type: Wave
Weapon damage: 103.5
Weapon DPS: 23.0
maxAccelerationAngular: 2.3 - Wow... Vasari have an slight advantage here.
Values for 120 fleet supply:
12 Kodiaks:
Credits: 6000
Metal: 1200
Crystal: 840
Minimum Survivability: 24030
Maximum Survivability: 27270
Average Survivability: 25650
Weapon DPS: 216
12 Destras
Credits: 6300
Metal: 1200
Crystal: 1080
Minimum Survivability: 22777.5
Maximum Survivability: 27232.5
Average Survivability: 25005
Weapon DPS: 227,88
10 Skarovas Enforcers
Credits: 6250
Metal: 1500
Crystal: 1100
Minimum Survivability: 22505
Maximum Survivability: 25655
Average Survivability: 24080
Weapon DPS: 230
Results:
Nothing beats the price-armor ratio of the Kodiak, however this comes at the cost of the weakest firepower. Quite the opposite is true for the Destra... a lot of firepower but comparable low durability.... far worse... is highly vulnerable to phase missiles and so even fights against Kanraks might not end well for the Advent. The Enforcer may be more expensive but it does outgun any other heavy cruiser fleet with ease. Being the most durable single ship is also not to be underestimated as it just might survive another AOE damage volley which would destroy both Kodiak and Destra. Of course due to the lower numbers fielded, the Vasari fleet still can take somewhat less punishment than TEC or Advent and is more vulnerable to focus fire. After all, a destroyed Enforcer means 10 % loss of firepower, the loss of a Destra or Kodiak only means 8.33 % loss of firepower.