Defense vs Offense

[Arimus]

Ironic that I was just contemplating the placement of a MG company and thinking that the game does not simulate the advantages of being dug in on defense well.
Defenders should get an increase in firepower and be harder to disrupt based on the level of fortification and the moral of the unit. An untrained unit will not take advantage of a defensive position as well as a fully trained, veteran unit.
However, the biggest problem I have with the system is the way defensive artillery fire is locked into a percentage of regular fire by the parameter data file regardless of the conditions on the battlefield. Pre-registered fire was very important in WW II and cannot be fully simulated by stockpiled units.