About the people who think it is not fair that the AI gets a unit stats on harder then normal settings:
Although I do agree it would be nicer if the AI was better without the bonusses its units get when on higher then normal, that in itself is also a form of 'making the game tougher'. You can't expect the AI to be as advanced as a human player, so if you want a tougher battle, you should indeed prepare for the fact that the AI gets some tipped scales to try and match your superior tactics. Coding a strategic AI is A LOT more difficult and probably even impossible at some point. And honestly, increasing AI morale isn't really making the battle tougher, it's just making it longer (and thus killing even more units probably).
The only problem this can generate is that perception of units may be off. For example, you know that you opponents Hastati are better, but how many Hastati do you now need to send in to win? How much units should flank and how fast do they rout?
On normal this may be a bit easier to figure out, since then you know that 1 on 1, they should about balance out, and thus, any extra unit or better tactic will almost instantly tip the battle in your favor. This 'point of tipping' (or inflection point) is much harder to determine on harder then normal settings.
Other then that minor point, the fact that the AI gets a unit stats increase on hard and very hard is not that farfetched and shouldn't be a point of complain I think. It is the best and easiest way to make battles tougher.
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