I did these tests the other day.
The benefits of the unit with more XP are taken regardless of value.
So a corps with 200 XP, promotions A and B and +75% bonus combines with a unit with 205 XP, promotions C&D and 0% bonus.... the Army will have 205 XP, promotions C&D and 0% bonus for XP. The unit will have the average HP of the 2 units.
If 2 units had the same XP, it is the target one that is taken (the one in the blue tile)
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