Gunner elites carry light machine guns that fire in a wide arc in favor of more mobility. Their weapons have higher range and ammo capacity but lower accuracy and damage compare to Heavy Gunners' heavy machine guns. Also, their bullets can even penetrate Armored Tech's shields, albeit dealing reduced damage.
Like other gunner classes, during interception or support fire, gunners elites fire in a straight line instead of sweeping across. Therefore, given their weapons' high ammo capacity, they deal massive damage to infantry units and in most cases, no infantry can ever go pass them. One strategy versus bosses is to place gunners behind bosses so they can assist another unit as support fire.
The main roles of gunner elites and other gunner classes are camp defense and intercept enemies. However, if used correctly, they can be powerful assault units. When attack, it is best to position them as close to the target(s) as possible and try to aim where as many bullets can hit as possible, i.e. shoulder to shoulder. Aiming at the head might not be a good idea since heavily armored units can take a bullet or two in the head.
Compare to Heavy Gunners, gunner elites have higher AP, therefore it is easier to move them around and place them at strategic positions.
Gallian Gunner Elites
Gunner elites did not appear in Valkyria Chronicles.
Valkyria Chronicles 2
GRA Gunner Elites
The GRA do not have Gunner Elite. The only type of gunner they have is Heavy Gunner.