You get far more from losing
And the ratio depends on how disastrous you lose.
When calculating how many Idea points are received by losing I would assume that it is the actual number of men lost in the battle that decides how disastrous the defeat was and then how many points are earned - Yes / No?
I hope that sacrificing 1 tiny army to get annilated (to get points quickly) will not work.
By the way I think this seems to be a great system for military improvement that suits the period and is simple as well without being arbitrary - those who do the fighting learn from it