Probably, along the lines of firepower*org (per width)? Low width divisions were fairly powerful even before the rework (although, did bleed manpower and equipment like there's no tomorrow); add SF and it might be borderline OP now.
As 8w we won't pay much attention to Org anymore, too many Org and multiple Org recovery already. There are tricks to lower casualties, like high % of inf, MOT, armor recon or cav recon to boost defense, and the huge attack is a defend on its own, it kicked out enemy divisions fast!
Usually in attack and defense, even if we lose, the casualties is low. Most of the high casualties happen on these cases.
- Outnumberred is the number one cause, if not at the beginning then at the end of a losing battle. Quality is not important because cheap infantry has plenty of defense. In defending, try to move all the available troop to the battle to fill combat width, and if going to lose, try to withdraw whole troops at one, don't get kicked one by one.
- The attacker get +25% attack tactics boost or expand combat width..
- One of the division get kicked and it takes a long time to fill the combat width again. The FM Organized leader trait is important for small width divisions.