Tactics and strategy in Heroes of Might and Magic V.

If I remember correctly, the only instance where the developers didn't follow this pattern is with the Shooting and Dodge perks, which have equal percentage values.

But don't forget that shooting usually takes place from a distance with a range penalty, and sometimes even through walls:D

But in general, it makes sense - after all, the attacker has the advantage of the first strike. That is, he attacks, and after his attack, the response is weaker. Therefore, Defense is more powerful than Attack.