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Warasin : I see your point. Two things come to mind:
Firstly, the matching algorithm is based on similar trophies (from memory it used to be +/-20) and the TH is not more than 3 levels higher or lower. As has been posted, the loot available to raid is reduced when attacking lower THs as a disincentive/penalty - but that isn't your point. Your point is matching based purely on trophies is flawed, which brings me to my second point...
Secondly, you will also find the trophy system is broken the higher up you go. For instance, I am a reasonably developed TH9, and when I went on a recent trophy push I was being matched with some heavy hitting TH10s with inferno towers and defences more highly upgraded than mine. I had no hope of even getting one star on these bases, and yet the trophies on offer for a win were something like +15 with a -25 for a loss (something like that - not exact). If I had to choose one word to describe the trophies on offer, it would be "broken". Realistically the best I could get would be +5 for 1 star against a much harder and higher TH, versus -25 if I failed.
So not only is the matching algorithm overly simplistic in it's workings, it is further flawed in the reward/penalty for winning/losing an attack against higher THs.
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Clashmaster
Take away the loot aspect of a raid. Look at it purely from a tactical point of view. The loot penalty seems to have been put in place of a working algo because they are trying to influence players away from bottom feeding.
Ferg
Wow I was afraid that the further up in level one goes the more flaws are exposed.
It seems like the developers are encouraging bottom feeders instead of setting up a more chess like game of strategy between equally matched opponents.