Clarification of Terrain Affect on Combat

[canuckgamer]

Checking out Order of Battle and I have some questions about the above.

Looking at a town's affect on combat I see:

Attacker .70
Defender .80
Cover Percentage .85

I assume that attacking a defending unit in a town would reduce the attacker to .70 of it's attack factor. However, wondering why the defender is .80? Why is unit defending in a town, .80?

How does the cover percentage work?

I read the one example in the manual and still not sure how it works. Any clarification or explanation would be greatly appreciated.

[StuccoFresco]

I think it works like you said, albeit reducing defender strength by 20% seems a bit strange indeed.

[cutydt02]

The nerft in attack stats of both attacker and defender seems to be logic as the attacker stats decrease further. Both side casualty must be lower than a direct assault in plain.
About cover percentage i believe is the decrease of attacker in case of artillery/bomber.

For me the mysterious attack modifications are the support fire of AT and AA units. AT seems to hit harder (bcause the target does not run away) while the AA seems to cause about 50% normal dmg.