Bingo! The various upgrades improve the men somehow, either offensively or defensively. (Not that there’s anything wrong with sorting out the math.) Ultimately it comes down to piling morale deficits onto the enemy force until they break. I always want my guys to have the greatest staying power. In game terms that means high morale and armor. I don’t much care how long it takes me to kill them as long as the other people quit fighting first!
For more offense I rely on my generals to get the infantry commander attack bonuses.
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