Unit Morale Check / 'defender break off'

[Telumar]

Wether a defender drops out of combat is dependent on a morale check and on equipment lost. The manual states that:

8.2.4 Unit Morale
This is a weighted average of a unit’s Proficiency, Supply Level,
and Readiness. Regardless of actual Proficiency, Supply Level or
Readiness, Morale can be no lower than 10% and no higher than
100%. This value is multiplied by the raw equipment Strengths
to calculate the actual effective Strengths of the unit.

My question is: The "defender break off" check (let's just call it that) - is it dependent on equipment lost in the actual/current combat? Or do units that enter a combat with assigned equipment substantially lower than authorized have increased chances to break off compared to units with full authorized equipment?

Simply put: A unit with 12/32 T-34 and a unit with 12/12 T-34 have both the same chance to break off combat when they lose 3 tanks? (all else being equal)

[Curtis Lemay]

ORIGINAL: Telumar

Wether a defender drops out of combat is dependent on a morale check and on equipment lost. The manual states that:

8.2.4 Unit Morale
This is a weighted average of a unit’s Proficiency, Supply Level,
and Readiness. Regardless of actual Proficiency, Supply Level or
Readiness, Morale can be no lower than 10% and no higher than
100%. This value is multiplied by the raw equipment Strengths
to calculate the actual effective Strengths of the unit.

My question is: The "defender break off" check (let's just call it that) - is it dependent on equipment lost in the actual/current combat? Or do units that enter a combat with assigned equipment substantially lower than authorized have increased chances to break off compared to units with full authorized equipment?

Simply put: A unit with 12/32 T-34 and a unit with 12/12 T-34 have both the same chance to break off combat when they lose 3 tanks? (all else being equal)

I think it's just based on morale. Equipment loss levels don't factor into the breakoff decision (other than triggering a breakoff check). Equipment levels determine "actual effective Strengths of the unit", not breakoff.