Fortifications (if attack is not successful), will lessen the casualties for defender. AV is just abstraction of combat values and casualties are determined by firepower of devices/squads in unit. Fortifications lessen that effect.
You can see the effect when seemingly inferior IJA unit causes more casualties to Chinese unit even when attack is not successful, but when you check the individual squad values, Japanese squad had lot more firepower. And later in war, US squads will have more firepower than IJA squads.
< Message edited by Sardaukar -- 12/4/2011 11:32:24 AM >
"To meaningless French Idealism, Liberty, Fraternity and Equality...we answer with German Realism, Infantry, Cavalry and Artillery" -Prince von Bülov, 1870-