Sugar, I apologize for mischaracterizing your views, perhaps I did not read your posts closely enough.
Null problemo, also possible I made it not clear enough. My subjective observation is, NM doesn't lead to significant disadvantages, if the difference doesn't exceed more than 30-40%. It's also relatively easy to reduce units` morale by tank-, bomber- or artillery attacks. Many units have got the ability to reduce enemy morale, but that`s affecting following attacks only. The randomization of combat results may also lead to misinterpretation.