Okay, here's a 250k scout from a star set 15 player against a star set 12 player on wisemen.

Attacking hero:
800 attack, War Horn, no Excal.

Defending hero:
260 Ld, 398 intel w/ Art Of War (that's with 25% increase to int base. 480 intel in statistics), and Corselet.

If I plug this into Aerocalc I get pretty close to the actual kills in the report if I set leadership to a very high number. It doesn't appear the defender suffered from any penalty in this instance. According to the calcs, defender should've been at 0 int.