This article explores the comprehensive strength of the attack and defense of the top 8 teams in the 18th Asian Cup through research methods such as mathematical statistics and non-integer rank sum ratio, and conducts equivalent evaluation and analysis of the attack and defense capabilities of the 8 teams. Research shows that the top 8 teams in this Asian Cup can be divided into three levels according to their offensive and defensive strength. The first level includes Qatar and Jordan, with a comprehensive WRSR value of 0.779 and 0.64 for offense and defense, respectively. The second level includes Japan, Iran, South Korea, Australia, and Uzbekistan, with a comprehensive WRSR value of 0.458, 0.507, 0.396, 0.590, and 0.478 for offense and defense, respectively. The third level includes Tajikistan, with a comprehensive WRSR value of 0.365 for offense and defense. The attack and defense WRSR values of each team are significantly correlated with their rankings (r=0.762), indicating that the WRSR value can truly reflect the attack and defense levels of the top 8 teams in this Asian Cup.