Introducing Wargame Design Studios

[wiggum]

Maybe introduce a straggler mechanic.
Units which took more then 75% casualties become permanently Disrupted (high quality units) or Broken (low quality units) and always Isolated (to simulate the breakdown of Command&Control over the remaining men).
Also, they become "straggler" formations which can be picked up and absorbed by any other friendly HQ.

If you move a HQ on the same hex as the straggler unit, the straggler counter gets removed and the remaining men get added to friendly units that belong to the HQ that "revived" the straggler unit with a delay of randomly between 1 and 3 turns.

If such a straggler unit gets assaulted by the enemy, it gets dissolved immediately (assault will always be successful) and counts as POW's.

I think that would be much more realistic as the current mechanic.