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especially when considering popular tactics like "shoot them down" (where damage is dealt through ranged attacks, while other troops endure, and defense works) or "kill with magic" (troops endure, defense works).
I don't know what you're talking about.
At the beginning of the game, damage is what determines success in traversing the map; it's damage, not defense, that allows you to win battles without losses... or are you not playing as a "hero"? "Defense" won't give any castle such a bonus.
It's "attack" that gives bonuses to Furies, Faeries, and others.
How does "defense" work? Does the opponent not deal any damage to your troops at all?
"Tactics" become more important later, when you have units of level 6-7, and they can eliminate or severely damage ranged units of levels 1-5 in one turn. What defense skill can provide such a bonus, allowing you to pass without losses?
As you yourself noted, "BB" is a very strong bonus for attack (there is no equally strong bonus for "defense").
What is your logic? Do you want to further strengthen the "attack" skill? So that "defense" has even less meaning? Because a melee unit will even more likely "kill" the opponent with one hit (i.e., without receiving any damage in return)?
"Attack" and "defense" have different tactical qualities – they cannot be compared. You can't say: "Since defense has 30%, I want attack to have 30% too."
SRD
I must apologize, but it's complete nonsense to consider artifacts – firstly, they shouldn't be so strongly tied to a race, as the main effect doesn't relate to the race, and secondly, any player can find any artifact – in short, considering artifacts is stupid in my opinion.
Sure, no problem. Then, "simply":
Dwarves have an ability that reduces 50% of damage (even without the opponent's luck).
The Undead give you -8 morale, -10% initiative (which is tactically worse than reducing damage), and -1 luck (minus 10% damage).
Result:
Even with a developed "leadership" skill, -8 + 5 = -3 morale, -10% initiative, -1 luck, and for the Necromancer, plus one skill. Or are you not going to develop leadership?
Of course, the hero spends a turn doing this.
P.S. What will happen if, instead of developing the "leadership" skill for the Dwarf, the Necromancer develops "luck," which will give him +30% damage and also "deadly bad luck" against the Dwarf?