I think the actual attack method simply dont work.
Instead of using BR, we make opposed morale check and still using conditions like cover, higher ground to give advantage or disadvantage.
If the attacker wins the contest it deal damage to the defending unit.
If you win by 10+ you deal 3/4 or your BR.
If you win by 5+ you deal 1/2 of your BR.
If you win by 4 or less you deal 1/4 of your BR.
If you loose the check nothing happens.
A unit may have 800 or more BR. We cant just dealt 2 or 5 BR each turn. We gonna roll all the evening.
Dealing up to 3/4 BR will speed up the combat.
The system will let a chance to low BR units to make a stand.
For example:
A unit of guard Cr 1/8, BR 20, with a morale of +6.
vs
A unit of orc cr 1/2, BR 80, with a morale of -2.
In the actual system, the Guards have no chance. D20+20 vs D20+80. They will loose in a few turns.
Morale, Tactics, who strike first change nothing.
If we use the opposed morale check, the guards unit will give a fight against the orcs.
Guard attack. Roll 10+6 vs 11-2. Win by 5, deal 10 BR.
Orc attack. Roll 5-2 vs 12+6. Nothing.
Guard attack. Roll 15+6 vs 13-2. Win by 10 deal 15 BR.
Orc attack. Roll 17-2 vs 5+6. Win by 4 Deal 1/4 (80-25) 13.75 BR. Forcing a morale check
And so on.
The guards will rarely win, but they can slow down orcs unit.