Pardon me if this has already been implemented. I think we can make the personnel casualties of HQ units have an impact on their effectiveness, efficiency, delays, judgement, etc. The fact is that complete destruction of enemy HQ units are not that easy in game.
Also, severe losses or destruction of direct HQ should have a significant impact on subordinate units' morale.
Also, severe losses or destruction of direct HQ should have a significant impact on subordinate units' morale.