[Rules] Bombardment Chart - Example

[ACav]

Hmmm....
X says the single attack caused 1 step loss.....that's the worst result....
so you apply the X to the higher column category, and everyone remaining gets to M2.
This might result in a X on Arty, a loss of a Transport....
But X (one X in the single attack) is what is assessed.

Check who is impacted by an X on the Bombardment chart

hmmm.....

Forgive my confusion, but this does not make sense to me.

Both units would lose a step in the interpretation as presented here - but following your logical progression - are you saying that the owning player might decide that the INF takes the 1 step loss and the AT gun only gets an M2 check? That would mean that the lower 21 column (for the INF) and not the higher 30 column (for the AT gun & transport) actually achieves the step loss? This, even though the 12 die roll on the bombardment chart indicates an X result in both columns?