You can test it in World Builder, say a duel map Deity Archipelago. Create a stack of 100 SoL for you and 100 Frigates for the AI. I tested it and got about 90% win rate from the SoL.
Now let's say you want to test the AI frigates attacking your SoL. You can't have equal stacks because even an aggressive AI like Montezuma will not attack at 10% odds. So I gave him hundreds of frigates vs. 40 SoL to see how many he would lose to destroy my stack. First let's try to roughly calculate how many it would take.
On average we expect him to lose 36 out of the 40 initial battles at 10% odds. On the left side above you see the odds for undamaged SoL defending in ocean, so no 10% defense for coast for +50%, resulting in 8 combat strength vs. 12. This is the combat odds display on BUFFY, not sure how it looks without mods. Anyway, notice on the left side how it says 55 HP on defeat, that means each loss on average brings an opponent SoL to ~55% of its HP.
On the right side, you see the odds if a fresh frigate attacks a SoL with almost the average outcome of the first battle (52 HP). And now you have very good odds. It's not strictly mathematically correct, but let's assume the average outcome for all battles. The AI would lose 36 frigates on the first wave, and then will only lose about 6 on the second wave because of ~5/6 win rate. Then probably no more losses to finish a few highly damaged ships. So maybe we expect 42 frigates lost to wipe a stack of 40 SoL with 100+ fresh frigates to throw at it. It's almost equal units loss, but you end up with 40 damaged frigates as well.
So let's see what actually happens in game if I let Montezuma attack my SoL, and then on the next turn reverse the situation by creating a large stack of frigates attacking a stack of 40 Montezuma SoL until I eliminate them all. And then I look in the Statistics pane.
Surprisingly, the losses were exactly symmetrical on both sides, and both pretty close to our rough calculation of 42 frigates lost.