Last night, I encountered one Empire town that had 4 units, the faction SoV was one of them, that had some very, perhaps grossly inflated, ATT and DEF #'s.
Enough that my band of 8+ Champs and Hero's, from all walks of life, my SoV and one other could wield some limited Magic (AA, WW etc), were forced to bypass the town as there was no hope in hell of taking on that town despite the small # of Defenders.
I will record next time if it happens. I may actually still have the Save. I will update tonight if I do before patching further.