[NTJedi]

Usually magic items aren't found either, unless they are cursed or powerful ones that want to be found.

I've picked up normal items from AI units or acquired an item after the death of a mercenary on my team.
If what you say is true... then shouldn't the game have more spoils of war?? I mean if you conquer a castle of a strong kingdom... why wouldn't the player get some gold from its treasury?? (even a percentage would be expected)