Slitherine

I noticed the entry "LowAltitudeAttackPenalty -5" when looking into my gamerules.pzdat file.

What is the effect of this?

The low altitude penalty means that whenever a tac bomber attacks a ground unit it will have a penalty of 5 for it's ground defense. So if the defending unit has not air attack value it's meaningless.

High flying air units are tougher to damage when ground based AD fire voluntarily, but they are more vulnerable to damage when they begin low level bombing and strafing attacks.
Makes AD more potent when performing an actual role of providing air defense, and less potent when actively attacking.

Ahh, I see. Thx for the answers