Maybe my standards are a little too high, but it does seem that this guide is missing a few elements. Something about the morale system would be ideal. Failing that, a complete answer to the question asked in the first post would be helpful.
The morale system is an optional setting which is active on some worlds. It is there to help smaller players defend against much bigger players. It is important to remember that this only comes into effect when the difference in size is huge. In particular, when the attacker has more than four times the points than the defender.
The morale penalty works in the same way as the luck modifier. In fact it stacks with luck. For this reason it has been designed to never result in an attacker's army efficiency being less than 30%. This after luck has been applied means that an attacker who's points are infinitely higher than the defender, the resultant will be between just over 0% and 60%.
Some of you will be looking for the formula for calculating morale. You have waited long enough.
[size=+2]((defender points / attacker points)*3+0.3)*100[/size]
The result is the percentage modifier.
The points used in the calculation are the total player points, not the points of the cities used in the attacks.
Let's just look at an example. We'll look at a 100K player attacking a 5K player.
((5,000/100,000)*3+0.3)*100
This results in the attacker having a 45% morale modifier. This means the attacker will lose more than twice as many troops or the defender will lose less than half.