9.5 says "For manpower losses due to attrition, approximately thirty percent will be killed and seventy percent disabled." I assume here the 30/70 ratio is omitted accidentally.
I ran a test, putting 27 starting divisions against various numbers of enemy stacks, with 6 units not facing enemies. No replacements. The non-adjacent units somehow gained a not insignificant number of men (?). Adjacent units lost 600-2000 men each over ten turns. I put morale and number of adjacent enemies vs. losses in a multiple linear regression model, and, surprisingly, neither really seem to have an effect.
Edit: maybe not quite no effect for morale, using a 50 morale security division or Rumanian unit vs. a 90 morale elite German unit is going to cost on average 20-30 more men per turn per division. In reality, you're going to be deciding between a 75 morale and 85 morale German unit, in which case the addition loss for choosing which division stays by the enemy is pretty moot.
The equation I got was losses = -.6 * (morale) + 4.3 * enemies units nearby + 140. This was a really quick and dirty, but if this is true, one can chase with a regiment to yield disproportionate losses.
< Message edited by eskuche -- 3/26/2020 2:20:59 AM >