Well i also like to hit some 40 - 50 % battles, especially if i can finish my opponent with another allied force.
And it can be quite useful with allies, in sea battles especially.
But with axis, and on land battles, well not much of a, good strategy.
But i understand his logic, he risks, and if he takes 1 win against U in 3 or 4 games, gets 8 points, and 4 for all the losses, and he has a PPG of 5+ xd
As U say, that type or risky battles are usually rare, especially on the start of the game and with axis.
With allies it can be more useful, since allies have more money, and a little TUV loss can even be a win for them. And its so nice in sea battles when the defender has to choose cas first, and he takes his ACs down, goin for maximum defense, and then he scores well, but its already late for ACs xd