HPS PzC II

[BigDuke66]

Don't take the terms and the numbers too "obviously", just look at the manual:
"A unit that is Disrupted represents a unit has been made less combat effective because it has been exposed to very heavy fire. This represents the fact that control of the formation has been reduced, thus
reducing fire effect of the unit as a whole. The men are still firing but more at the target of their choice. If
the unit is composed of tanks, then many of the crew commanders have "buttoned up". Disrupted units have 1/2 fire value."

So basically such a unit got nailed because of heavy fire, the number of losses is just a result of that heavy fire just like the disruption itself is a result of it and not because of the single loss.