Every battlefield commander have to estimate opponent losses, it is a fundamental part of war. For example during operation KURSK German estimate were they were killing soviet soldier at a rate of 1 for 3, tanks at a rate of 1 for 5.
Well, battlefield estimates done on the frontlines were usually far from accurate, with sometimes "kill claims" that exceeded the number of enemy "units" actually present in the battle. Or the gross exaggeration made for aerial kills in ww2.





