Dionysus9,

I did a mathematical analysis of the 70% cost of valor upgrade a while back and posted it on the old forum, but it has fallen off the edge now and is gone. It does prevent units with a low base cost from becoming stronger than units with a higher base cost. That's the objective of it, so that the unit balance remains more consistent at various florin levels. That should free players to use the florins to play at a higher overall morale if they want to. Higher florins also allows you to take advantage of more weapon and armor upgrades which are hidden from the opponent. You can tailor and army to be uniformly strong or have an uneven strength distribution depending on your style of play. It may also reduce battlefield valor gains because you'll probably be fielding fewer valor 0 units, since it's easier for valor 0 units to gain valor.