I think sometimes it's beneficial to know both of the values. For an example
Urban
| Division width | Min wasted width (divisions) | Combat penalty (divisions) |
Attack width 5 divisions and receive a 30% combat penalty is really bad, but attack with only 4 and waste 4 width is not so bad. At least it can be educational for players to realize sometimes its better not to fill the full frontline when attacking.
But if you're defending, you don't control how many of the formations in the province actually enter the combat like you can if you were attacking. The battleplanner AI also can't really be trusted to avoid these sorts of penalties, they're just going to stack formations in the oddest ways for no discernable reason. Finding a 'good width' is just trying to minimize the amount of micromanaging you have to do
Can you please elaborate what do you mean by 'effective fighting width'? It might be a better system to display this data.
If we ignore supports for a moment, width=stats. In that way a penalty to your stats for going over width, is a penalty to the width you're fighting with.
Keeping with your 5 23w, they suffer a -29.7% penalty in the 96w combat. This makes each formation nearly 30% smaller than what it really is, just over 16w. Or, out of the 115 total width that you're paying the manpower/equipment/supply/fuel to put in the zone to be bringing to the fight, you're only 'effectively fighting' with about 81w of it.
So, for 23w in urban, the EFW would only be 81, less than the 96 allowed by a fair margin and it could be said that 23 is not a good width.