This could be especially impressive with huge ships in low orbit crashing into the surface. Becoming a whole new part of the map and dynamic addition to the game since every time it crashed it would be different.
This could be an interesting effect. Asteroids/starships that crash to earth on occasion. There certainly are chances this *could* happen over an existing base, in the middle of a battle or next to some event. I'm thinking to maintain fun, it should destroy much. Unless perhaps there is value in it as an attack. Perhaps for some reason bombs can't drop from space. but ships can. Perhaps a colony can decide to sacrifice a transport ship to crash over an advancing enemy force. The bigger the ship, the more valueble it is, so this is more of a last ditch effort.
If units have morale, you might have to ensure that weaker units avoid the wreckage from previous battles so they aren't lost. You might ensure your units pass by the wreckage of enemy units to improve their morale
Good call. I think that's quite reasonable to have an effect on non-veteran status soldiers
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This gave me an idea for non-mathematical combat. You can tell if your troops are disheartened or emboldened, but not the enemy, and Vise Versa. This gives an element to throw off calculations. Typically you would not want to send a force into battle that was disheartened, if their ability was reduced. Of course this could also mean that a soldier's drive is increased if their early experiences are positive, not just survived. Perhaps when these soldiers go through additional training, they (or some of them) might graduate early and be ready for more battle sooner.