It doesn’t matter if the land unit survives to retreat or not. Just its having moved into the territory establishes the retreat path.
Retreat as Tactical Intent
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Recently I became aware that retreat is not merely a rescure from bad luck. A good planned retreat in the first place could be a tactical intent for various purposes:
1. To avoid your defence units leave their territory but still consume the enemy’s force, which might become the attack force in the next turn.
2. To allow your infantry and artillery units move 2 territory effectively in one turn. Since a unit can retreat to a different territory than where it start attack, there an amazing effect that an infantry or artillery can move 2 in one turn, and you may even pass through an enemy’s territory. Although you would lost some unit in the fight, but the benifit is worthy. This is a very useful way to concentrate troops for the next turn attack while consume some defence force in this turn.
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Yes it is. However, I think you missed one as well. You may use a retreat to get units through enemy lines and consolidate your forces.
For instance, if Russia has 8 Infantry, 3 Tanks in Persia and 24 Infantry, 9 Tanks and 2 Fighters in Russia, you can attack the Germans in Caucasus with everything and retreat everything to Russia where you can be a pain in Germany’s side.
Does not always come in handy, but there are times it is useful. Namely in the above situation, but also when you put a Submarine in SZ 2 and your British fleet in SZ 4 then attack the German fleet in SZ 3 and retreat your entire navy to SZ 2.