Throwing in my 2 cents here, even though it is not my game, since this is being discussed in an open forum.
As I said in my thesis, the less experienced player should play more risky to beat top opponents. Since @axis-dominion you are so good, your opponent really has to go for that low risk battle to beat you so you should not be surprised or upset when he does go for it and gets lucky. If he does not play risky he is probably going to lose 100% of the time so going for a 30% battle to win the game is way more than he could win if he didn’t play risky.
BTW, I will point out that a 30% battle is not that risky. You are barely winning more than 2 times to every 1 times he wins.
Also, that -32 is the AVERAGE TUV result. Therefore, it is assuming you win 7 times to his 3 times. For a more accurate view of the possible ramifications if your opponent gets lucky, as @Stucifer referred to, you should look at when he wins the number of units he has left over. Then compare his TUV loss without losing those units versus you losing all your units and you will see the result is vastly different than the average TUV loss.
Finally, in my opinion, if you two do decide to play on and change any results it should only be for fun. The game should absolutely be recorded as a win for @peirce as far as League Play is concerned. He took the risk and it paid off. He should not be punished by being a nice guy and having his good luck reversed. I doubt anyone would be asking for any changes if it failed miserably.