From: Chicago, Illinois
maybe I'm foolish for doing so, but I use my withdrawling units as much as possible. I'll push them hard without regard to their losses since they are leaving anyway...
They need to rebuild to 75% before withdrawing. So, the first 25% of losses are "free", but after that you have to make up the difference anyway.
Another poster says he doesn't use 7th Flieger much. I wouldn't drop them as paras really, but they are a very good infantry division, if only for a short time. Use them as such.
Several withdrawing units, as Ketza pointed out, have interesting dates with destiny, including 22nd Airlanding (Crete), 10th Panzer (Tunisia), 2nd, 9th, and 11th Panzer (1944 France), etc. Even 7th Flieger ended-up renamed on Sicily, and in Italy after that.