Favorites, into battle! - 11.

Why complicate things? Whoever wants to convert an angel into bones - that's their right.

Well, because with an angel it's clear that no one will convert it into 33 skeletons. But let's take the boar, for example. 15 HP, a completely useless unit. However, it can be converted into 2 skeletons. Or a dwarf = 3 skeletons. Hence the upper limit.

Added after 38 seconds
Also note that this doesn't affect necromancy from other towns at all. Other towns could necromance as they always did, and they still can.