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This is what will happen. When attacking, only the units attack matters, when defending only its defense so unit A is better on attack, and unit B is better on defense.

Edit: erm and as a matter...

Depends on what you are referring to:

If you are referring to the 'top 45' order of battle, well everybody takes their strongest units (highest attack if the attacker, highest defense if the...

Well the first thing I can think of is that ballistas actually have an attack of 7 - their defense is 9.