2 Ley
I like your approach; it's well-reasoned and balanced.
However, I'd like to add some purely practical clarifications.
1. Considering the ability (unanswered three-headed strike), I would say that Cerberuses inflict the most damage. With the Blessing spell, they are truly beasts. Also, when firing, Elves deal 6-10 damage (two shots), which immediately puts them in first place. However, in melee combat, they end up in last place...
2. Considering the ability (unanswered strike) and "durability" (I have also repeatedly used the terms "survivability" and "toughness"), along with Golems, I would again put Cerberuses in a high position. By this parameter, I mean the number of survivors after the battle. This parameter is purely intuitive, a kind of mix of health, defense, and ability. Simply put, Cerberuses receive almost twice as few hits (they are not retaliated against)... In addition, Ghosts are very interesting in terms of this parameter.
Well, then I'll make a few edits to what you wrote...:)
The most damage is indeed dealt by Ice Elementals (3-7, Cerberuses 2-7). Next, we consider Elves...: with the Accuracy skill, their damage will be increased not by 100%, but by 50%, i.e., approximately 4.5-7.5.
Cerberuses can be considered alongside other Tier 3 creatures that engage in melee combat :D, but the question is that Golems still have more hit points. And Ghosts are certainly interesting creatures, but I prefer them only in the early stages of the game, in the very early stages - the ability to regenerate is very important for starting battles ;)