I think it's a bit more nuanced than that, although "no APs" does seem to be the major part of "in some circumstances." Merging a division destroys it rather than disbands it. Thus, the types of divisions (rifle, cavalry, tank) that have the opportunity to be reformed for free prior to a certain date, Nov 1941, do not incur the penalty cost, since having them surrendered or shattered would not have an AP cost anyway. I think there would thus be a large programming hurdle to overcome here. However, given the mechanics in WITE2 regarding brigade attachment and unit mergers, I'm not sure 2x3 would consider the current merging system such a big problem. It requires pretty finicky micromanagement of this to achieve outsized benefits, and the worst "offenders" I've seen are those using brigades and shells to top off elite units. In any case, I think the current mechanics circumvent some artificially contrived weaknesses, such as Soviet "unready" armor units with hundreds of tanks (when their TOE demands several hundred more) having halved CV. Plus, the stacking limits do not quite make a lot of sense when three brigades or three full corps are equally at the limit for a hex, and the merging mechanic lets the Soviet (or German ! sometimes) player perhaps historically accurately stuff more CV in.
Edit 2: Merging also allows pseudodestruction and reincarnation of pocketed combat units when the Axis player is letting units rot rather than clearing them up. Airlifting counters out also puts some sort of timer on the Axis. Irrespective of whether any of these techniques are gamey and should be allowed, these mechanics all represent a healthy push/pull and decision-making for both players.
< Message edited by eskuche -- 12/17/2020 2:03:14 AM >