Ment
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In my humble opinion, a strict connection to levels is not necessary. Nor is it needed for elites/bases. In the case of Heroes of Might and Magic V, the most logical application of the level system is to determine the damage a hero inflicts on creatures with their non-magical attack.
To Nargott's credit, his mod implements something similar. I remember that in WGE, levels often duplicate across different castle types.
