Another way to exploit that feature - weapon/armour/morale upgrades tracked at unit level, not individually - is to reinforce a depleted high-tech unit with one that has lesser upgrades, with the men moved into the higher-tech unit automatically receiving the upgrades.
eg. I have a unit of 20 Billmen with gold weapon & armour upgrades and another of 50 Billmen with silver weapon & armour upgrades. I add the latter unit to the former, leaving me with 60 gold upgraded Billmen & 10 silver upgraded Billmen.
This is a useful way to keep your best units on the frontline, sending back lesser units to homebase for rebuilding, receiving the higher upgrades as they do so as a side benefit.
Valour is tracked individually, with the unit average displayed, so in the above example if the 20 gold-upgraded Billmen were valour 5 and the silver-upgraded Billmen valour 2, after the merge you'd have a unit of 60 gold-upgraded troops with an average valour of 3 (although the 20 would still be valour 5 and the 40 valour 2).
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