Board Thread:Question and Answer/@comment-26488086-20150612225148/@comment-26488388-20150612234337

Soldier count, how I see it, does increase the card ATK to its full potential, however the higher the soldier count gets the smaller the increase in ATK. For example, from 1 HP to half HP would be a huge increase in ATK, almost to the point as if the card had full HP, but from half to full HP the ATK increase is a very small amount.

Just think of it as a real person -- if you had very little health, of course you'd be weak, but if you were completely healthy, you would be at normal strength.