TheSagaContinues

When it comes to hp I used the same methods for calculation as I use for PC types.  I could use the average hp for NH levels (which I'll round up) which would cut 4 hp from the NH8 total I use but I generally don't believe that's significant especially as I'll have low hp NPCs try to withdraw/retreat instead of simply fighting to the death.  For the heroic levels I'd better give the NPCs the same benefits as I'd give the PCs.

I'll also admit that using NH8 here does make them pretty optimized and can see where you might want to count them as CL5.  If used against lower level PCs (which I probably don't recommend) I'd consider that but when used against higher level PCs, which is really where I want them, I'd be treating them as CL4 even if they punch at the highest end of that.

When it comes to hp I guess it might bear remembering that they may not have quite the defense scores a hero type would have and even with a better BAB they may not hit all that much better and without the damage.  To look at the heroic CL 4 equivalent I guess you'd be looking at a Soldier 4:

Soldier 4;  STR 14, DEX 16, CON 14, INT 10, WIS 12, CHA 8 (PB 25, I normally use 28 for heroes)
Feats:  AP(light, medium), WP(simple, Pistol, Rifle), Martial Arts I, PBS, +2 general; Talents:  +2 from Soldier;  Trained Skills: +3 from Soldier
BAB +4; Defenses:  REF 19(15), FORT 18, WILL 15; hp 59

Compare this with:
NH8/Soldier1/EliteTrooper1
STR 14, DEX 14, CON 14, INT 8, WIS 8, CHA 8,
BAB: +8;  Defenses:  REF 19(16)*, FORT 18, WILL 11;  hp 59
Feats:  AP (light, medium), Martial Arts I, Point Blank Shot:  +2 starting feats, +2 General Feats
Talents:  +1 ET requirement, +1 from Elite Trooper
Trained Skills:  Any one except UtF

There really isn't a lot of difference between the two.  The NH-ET is +4 BAB and also +3 skills ahead of the Soldier but -4 behind in WILL (the NH-ET weakest defense), missing the +1 DEX, INT, and +2 WIS modifiers when it comes to skills and that +1 DEX for ranged damage.  The NH-ET is also -1 behind in damage.  Comparing feats and skills both have 2 general feats that aren't assigned and while the NH build has 2 unassigned starting feats those would need to go to buy the Soldiers 3 weapon proficiencies and 2 additional trained skills so you could say the Soldier is +3 on that.  Delay Damage is certainly an edge the NH-ET has over the Soldier (which is why we're building using ET) but mark that against the starting feats/skills a Soldier gets and maybe you take the +3 edge down to +1 instead of just +2.

TL-DR:  The NH8/Sol1/ET1 vs. Soldier 4 comparison is very close.  If you want a bit more attack you use the ET but if you're looking for something that might resist a WILL Attack, has more trained skills to utilize, and has more utility in the weapons used you'll look at the Soldier.