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Well, after playing the beta, we can analyze the ATB scale.
Defense simply skips a turn. And you get a 30% bonus to defense. It doesn't affect the frequency of turns on the scale in any way.
Turn Frequency This is very strongly dependent on initiative. Units with an initiative of less than 10 are better not to build at all (they won't go anyway). But it's a pity that you have to build zombies because they are a prerequisite for the town hall, but they are not useful because they don't move. And hydras and treants seem to be almost like spies. Depending on the obstacles, a hydra can block the entire allied army. And the opponent will deliberately slow it down so that you don't get a turn.
Turn Order I never thought that this issue would arise in Heroes, but the fact is that the first turn is distributed randomly. Even a zombie can go first. This, in turn, prevents griffins from killing a Sprite. Because the random gives a turn to the Sprites, and they cast a spell, summoning a Hive and pushing the griffins further and further back. They can even kill the entire stack, and the griffins won't get a turn.
Morale It is definitely not equal. If it's negative, you simply skip a turn, but if it's positive, you get an increased frequency for the entire battle. So, after Morale, the witches went three times in a row, and this is not the limit. Morale could have worked one more time.
Rollback on the scale If your unit is hit, it can move back on the scale. This is simply fatal for certain types of monsters.
These were the facts. I haven't changed my opinion about the uselessness of the ATB. There aren't many tactics here. You build high-initiative units, and that's it (Academics (+10 to initiative (minor artifact)) are incredibly powerful).