Quote Originally Posted by Kronos
If you do the maths there is actually no difference between the +25% accuracy and -25% unit size, they have exactly the same firepower (although if it's like LTC 3.1 HA will get a boost due to unit stats being increased and unit stats of almost all the other units being decreased.) They may all die quicker but they will kill quick as well making it almost identical except for the fact that all the other units defense will be weaker.
No, it doesn't balance like that unless your unit is the last of your army standing on the battlefield, and only going up against one enemy unit. In a normal mixed battle, they may kill faster with the one unit they can target, but at the same time they can be taking fire from other units they aren't targeting. It may help win the battle by cutting down the enemy at a slightly faster rate, but they still have to absorb damage from multiple ranged units at times, and last long enough to do their job.

And that's just a function of defensive stats and armor (HA's don't have much) and the number of soldiers in the unit. Fewer soldiers means the unit dies or routs faster, and this is something that can't be balanced by an increase in offensive power. Well, unless you give them modern weapons or something... then yeah, it might work. :)

Anyway, if I can change it back to 40 HA's per unit with a simple edit in the export_descr_unit.txt, it doesn't matter.