I would like to add my 2 cents...
As it is my first post,
First of all I would like to congratulate designers for creating a great game.
I fully agree with the idea of stacking penalty and the arguments given here.
But if the game manual is correct then inside the current combat system such large negative penalties at the end of the day generate not so funny behaviours. As I'm new to the game below may be not correct., So please excuse me.
Quote from the manual:
Attack and defense values must be whole numbers (you can’t partially shoot or partially defend) so any fractions that result from the effectiveness modifiers are ignored. That means that a soft attack value of 5.99999 would restrict a division to firing at a soft target only during the first 5 shots of the round; and that a defensiveness of 5.99999 would allow you to try avoiding a shot only five times during that round.
Say I attack with 21 divs with soft attack 14 and it is night (say -50% combat penalty)
21 div will give stacking penalty -1+6/21=-71.4285....%
So my number of shots should be 14*(6/21)*0.5=2.000-->2
My 21 divs have 42 shots.
Now I add 1 more div, the combat penalty is about -72.036..%
which means I have 1.957 shots --> 1.
Suddenly my 22 div have only 22 shots...
IMHO it is not the most appealing thing for the newcomer to know about the game.
I would prefer in the above example e.g. to have 95.7% chances of having a 2nd shot.
Otherwise pelnty of sophysticated improvement of the designers in the combat system are kind of lost...
(I hope that in fact the above quote is only a remnant from the HOI1-2 instructions)