I've never seen the benefit in stacking either for defending nor attacking. I tend to only unstack mine when I'm attacking though, for the sake of tidyness. The largest stack i ever use anyway is a three ship stack. I always try to keep more than 1 ship in a sea zone, otherwise the AI tries to pick them off (starting a war). Having unstacked ships means that if an AI stack attacks, only one of your ships will be engaged, meaning that you'll only lose one ship, if you lose any.
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