Something with disposable divisions.
You can create more of em and they dont require as much resources BUT they get deleted once they win a certain ammount of battles. They instantly die once they loose a single battle.
We'll need to account for a lot of small things, so much so i'm affraid that it'll be required to have a new system entirely. Does CAS and shore bombardment count towards killing a division or is it just a debuff in one battle, for instance.
Also, maybe they'll bleed while capturing a tile.

... Maybe it could be partially achieved by heavily reducing reliability on everything?

I dunno, I can't code.
So you can say it's your idea and i won't have any evidence, wink wink...