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Thank you. Now I have understand it!The usual rules and formula are the same, the only difference is that the more towns the defender has, the less effective morale will be.
A few examples:
Attacking a 1 town player will have no difference from before.
Attacking a 6 towns player will follow the same calculation as before, but the morale will not go below 65%.
Attacking a 11+ towns player will result in 100% morale, always.