Without testudo, your units are pin cushions for archers, javelinmen, slingers (well not pins really), etc. With testudo, all those missiles are like a light rain.
Personally, I find that limitanei, etc. don't kill as fast as the comitatensis do. I like to stack 1 unit of spears in front with 1 unit of swords right behind. Both testudo. The enemy breaks on the spears and when the limitanei tire or waver, i send the swords in.
I destroy all military buildings at start though, but recruit heavily from hordes and puppet states. Getting axemen to run around the enemy and charge them in the flanks or back really does the trick while your testudo'd spears hold the line.
Javelinmen (of all sorts) are also insanely powerful. Never let them fire from behind your guys - too much friendly fire and it will kill your morale. Have the javelinmen run around the enemy and take position behind them. They massacre all sorts of units, even generals, and will also kill morale.
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