While I find all of this intriguing, unfortunately I know nothing of 'real' computer programming. However, I would be willing to try to work out 'base values' for units.
Something that may help is to base unit value off of something that I would refer to as 'survivability', and this value would be calculated as
HP/Min((Avg. Dmg. - Prot.), 1)
As you can see, Survivability is the average number of hits one can take before dying. While this favors heavy infantry... I believe that is the current trend among players. I'd like to factor Morale in as well, but I'm not sure how.
Let's take an example of HI and LI. Both have 10 HPs, and let's assume that the HI has Prot of 11, the LI has Prot of 6. Finally, let's assume the average damage in this game is 12.
The HI would have a SUR value of 10/(12-11), or 10. The LI would have a SUR value of 10/(12-6), or 1.67. This would mean that HI is worth 6 times as much as LI, from a pure survivability standpoint.
Now, one method of determining average damage that I think would be interesting is to have it compute the average damage of all units that he is aware of. By 'aware of', I would mean that it would calculate based on all National units of nations that it is in contact with. If it can access ind. province's information, it would also include their information as well.
I kind of like, though, how giants skew everything.

With giants in the game, the computer would probably tend to produce LI.
Anyway, more later.
Bayushi Tasogare