We might need to gather some statistics on this one.
I agree with this one.
In all my years playing BM, I've hardly seen any case on gaining morale. Even when my unit was never touched while slaughtering enemies. I think when you say losing friends, it should be strictly from your own unit. Despite this, I've lost up to 20~30 morale depending on how far away my unit was from their lands. Usually you gain morale not from battles but turn changes.