Stack penality based on strength of divisions, not on number of divisions!
So stack penality of 10 divs with an overall of 500 strength will be equal to stack penality of 5 divs of 100 strength
Upgrade cost proportional to strength division.
If i need 100 tanks for a armor division with 10/100 strength i should not pay for 1000 new tanks!
Pretty stupid ideas. Do you reellay want early war divs parked in desert provinces with a 0 slider on reinforcement so that they can be upgraded on the cheap ?
As for stacking penalties, having an unefficient organisation (with divisions of 1000 men and a full chain of cammand) should carry appropriate penalties.
I wouldn't mind a merge feature, though.