Well, I wouldn't say never, almost never). And in this case, almost counts. I've had situations where even Magic Fist missed with Ice Golem and Lightning Bolt. However, I never missed with Chaos magic spells of the fourth level. As for ghosts, I've been convinced of this many times: if ghosts are on your side, the computer hits them much more often on the first try, even though the same 50/50 formula applies. I've had cases where they even hit my ghost twice, but if you're playing against ghosts, you can shoot at them all you want, and you'll have a hard time hitting them on the first try. I don't know, maybe I'm just unlucky, but no matter how many Heroes campaigns I've played, I've never managed to hit ghosts on the first try. Therefore, my tactic for fighting them is this: I simply split the stacks of ranged units into single units and shoot with them first, so that a strong stack of ranged units has a better chance of not missing them. Therefore, single units miss, but strong stacks usually hit. Although, there have been times when single units hit, and strong ones didn't.
Added 7 minutes ago
REFERENCE
1. You cannot miss or hit more than 3 times in a row.
2. The hit chance is 50%.
3. Only physical attacks are taken into account (magical attacks ignore this ability).
4. Luck and other factors do not affect the result.
Incorporeality
This creature has no body, so any physical attack against it will only succeed 50% of the time.
No more than three misses/hits in a row can be made against an "incorporeal" unit; the fourth hit will always hit (after three misses) or miss (after three hits). This counter is common to all incorporeal units.
The counter is common to ALL creatures with incorporeality in battle!!
i.e., your ghosts attack (-1), enemy units retaliate (-2), and then they hit you... or (-3), and your units retaliate and deal damage..
the point is that this limit is COMMON to ALL units with incorporeality..
Added 54 seconds ago
I hope I explained it clearly.