[JimMorrison]

Well if anything, yes, it seems that the math is very misleading. The only thing that can be said for it is that the more water provinces there are, the more worthwhile it is to take Cold 3 as an aquatic, but probably not Heat. I may run a few turns into a game now, and see if R'lyeh takes the same encumbrance penalties that a non-aquatic does for Cold on land.


Edit ---

The test confirms that although income effects underwater are unpredictable, all units that are not CR WILL take an Enc hit in provinces that have Cold 3. The only unit that wasn't Encumbered was my Void Lord, who is 50% CR.