Here's a list of any notable morale thresholds in the game:
<40 gain 1 morale automatically
>40+D15 no routing if can retreat
>40+D30 no routing if can retreat and division or smaller defending alone
<D50 surrender if isolated
<50 never in reserve for AI
<50 CV reduced when isolated
<50 more than 10 hex from enemy, gain 0-2 morale
>50 +2 enemy hex movement
>80 +1 enemy hex movement
And here are the soft factor thresholds
<41 red
41-55 orange
56-70 yellow
71-85 dark green
86+ bright green
So actually there's only one (<41) threshold that matches to any of the ones that matter.
I'd suggest something like this:
<41 red
41-50 orange
51-65 yellow
66-80 dark green
81+ bright green
With my suggested thresholds, you could basically see every morale limits that matter strictly by checking the soft factor color on the counter (except the routing threshold that is a random roll).
EDIT: Just noticed a similar weirdness in rail line usage (38.7.7, just above the soft factor table), for some reason yellow rail is either +0 or +1 SMP. Couldn't this also be 1-9999 tons = dark green, 10000-19999 tons = yellow. This would again be more informative: green = no malus, yellow = +1SMP, orange = +2SMP, red = +3SMP.
