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Why ?

9 units with morale 10 and 1 with morale 15 has an average (squad) morale of 105/10 = 10.5

9 units with morale 15 and 1 with morale 10 has an average (squad morale) of 145/10 = 14.5

...

there is also a squad morale bonus for the siege of the squad (but no one exactly know how it is).

You can read more about morale in the manual addenda

bye bye
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