So you took:

As the difficulty ramps up, the influence of morale and fatigue become more apparent with the “Very Hard” setting giving you the most realistic battle experience possible.
to mean the ai gets morale bonuses??

That to mean means that the morale becomes more realistic, and one side getting morale boosts is not realistic so im guessing whatever changes in the morale to make it more difficult at different difficulty levels affects both the ai and player equally.