[Aeraaa]

Generally infantry toughness in the game seems random. I've seen infantry squads being shot and shelled in the open for a turn with no or one casualty and I've seen them wiped out with a single salvo or lucky artillery shell in other insances(I still remember a japanese 155mm shell wiping out an 8 man soviet mechanised rifle squad that I of course commanded...).

And I generally think of casualties as dead and wounded, with the sole exception of the few stragglers disappearing from a badly hammered unit, or the ones that surrender. Rate of casualties seems very accurate to me tbh...