Ok I didn't knew the formula and stupidly didn't read with enough care your post, first point is someone can paste the bit of code involved here? I don't like at all debate about something I don't have under my eyes.
Second I have to admit it I don't understand anything of your explanation, I feel a little idiot but prefer be frank if we are going to discuss that more.
I'd be agree that defense and value have the same value because it's just the difference of the two. But your attack and the opponent defense are more important than your defense and opponent attack. Just for tactical reason.
But I cannot be agree (don't understand a word of it) that enemy defense > my attack is symmetrical than enemy defense < my attack. In first case you fit 60 between 100% and 66% in second case you fit 60 between 100% and 300%. And look at life in one case and attack in another case means nothing for me. Not to mention that from what I read here the code isn't at all symmetrical, either it's badly programed either it's not symmetrical.
For me it's like if you compare cherry and apple and explain that ok the apple is bigger but they are the same because the cherry has more sugar. Don't despair make me understand that anyway, mmm and the original bit of code involved would help a lot.
EDIT: Quote that it's not attack vs defense but "enemy defense > my attack" vs "enemy defense < my attack". One more time, attack vs defense means nothing because it's just a difference of the two so obviously symmetrical and no need to look at from a life or attack point of view.