Secundo, theres the issue of alliances. The Ai regularly Dows people without CBs now, and this inflicts large stab hits on the player if he allies AI nations. This is, IMO, unacceptable as a game mechanic. The AI ought to either not DoW without a CB, or the player ought to either not receive a call to arms when such a thing happens, or to benefit nontheless from an "Aid an Ally!" CB and get no stab hit. A third option would be to ensure that calls to arms without a CB can be declined without damaging either Relations, Trust, Prestige, nor Breaking the Alliance.
Sometimes you just don't have a handy CB but you want to DoW anyway, so I wouldn't forbid the AI from DoWing without one.
Not getting a penalty, or getting a reduced one for declining a call without a valid CB was something I thought about too during the beta. However I concluded that it didn't really fit with the alliance system. When you sign an alliance in EU it's a FULL alliance, you're agreeing to support your ally no matter what, and if you don't live up to this you suffer for it by losing prestige. If you're not willing to support a nation fully, including if they dow without a CB, you shouldn't be allying with them.