[Endoperez]

The manual numbers are what the developers probably meant the items to have. The numbers listed in the items' descriptions are those the items had in DomII. I can't say whether or not only the descriptions are old. However, the game won't allow you to take too many troops underwater. You can't drown your units unless you take the goblet away from a commander that is underwater, or they are left to the bottom of the sea without a commander.