ThERat
Deity
yes, you can modify units AFTER victorious battles, but not the vanilla units. So, tanks start equally good as defenders and offensive units. And, as I stated before, a unit that has been modified 10 times is so valuable you might never want to risk losing it.Except that there are all the other modifers. Some units are better on some terrains or against other units. Just saying that they are as good on offense as defense is simplifying it a bit, unless everything I've read is wrong,
I actually absolutely loved the SMAC system of customizing your own units and yes, it had defense and attack values that varied.