your questions regarding the game rules (improving the interpretation).

Actually, that's why I suggest setting a specific value for a restart due to a block. Restarting due to a block is subjective; it's the player's right to take it, not an obligation.
If there are formal grounds for requesting a restart – for example, 10+ units guarding a Hive + a resource – that's a value of 10500. Blocking, for example, the only path on the map (6lm10a), in my opinion, even if it can be bypassed by spending a few turns, is a block. Here's a possible scenario:
1) The player scouts the map, finds objects, and decides to continue playing.
2) Saves the game, informs the opponent about the block, and contacts the referee if necessary.
3) Tries to break the block and fails – well, keep playing or type "gg."
4) Breaks the block – through skill, luck, or by using troops; it doesn't matter.

The important point here is that a restart due to a block is requested on the day the block is discovered and before attempting to break it. For reference on the value of objects, a link can be added to the rules topic.

I believe this is the most logical approach because there will be formal grounds for requesting a restart, and the player will have the opportunity to decide for themselves – based on their experience and the game situation – whether they can break the block or not.

I repeat, the idea of a precise number is difficult to implement, whether it's tied to value or the number of creatures of a certain level.
Immediately, a number of contradictions arise:
1. For example, 7 Sultans, in terms of value, are equal to 80 Golems or a hundred Boars or 100 Gnomes, etc. There is already a clear opportunity for abuse.
2. "Save the game, inform the opponent about the block, and contact the referee if necessary. Try to break the block and fail – well, keep playing or type "gg."" – these points are generally not feasible in practice. Let's say there's a block of something worth 50-99, guarded by an Imp and a Tier 1 artifact, which could be a quest item or just an artifact. In the first case, the value will be 99, and in the second, 50. You attack the guards, see their value is 99, exit the game, and claim a block. The opponent or referee checks – yes, there is indeed a block. But if there were only 50, you break it and continue playing peacefully. Something like that.
3. And simply, as I already wrote, one player might be able to do it, while another might not, + morale must also be taken into account. And if morale is cyclical for neutrals (i.e., when loading a save, if a neutral's morale was high in the first round, it will be high again when replaying the battle), then morale is random for the player's army. So, when replaying the battle, morale can be completely different, as can luck. And so, one player relies on morale or luck and wins the battle without losses, while another player in the same battle doesn't get good morale and loses. Who is right? Or, let's say player A loses 50%+ of their army when breaking the block, while player B loses 30% of their army in the same battle. Is it still a block?
And there are many other nuances. The idea may be workable, but it clearly needs a lot more work.

Added 2 minutes ago

- There should be no restarts due to blocks, at all. Start with 10k gold + 3 days of restarts – what block?

In three out of three attempts, my exit from the castle was blocked by an impenetrable guard. In the fourth attempt, the situation didn't change – should I type "gg" and thank my opponent for the game?
That's absurd. A restart due to a block should be allowed; it's like losing a rook at the beginning of a chess game – well, too bad, play on.