I think the idea is ok but agree that it continues to over complicate things.
Why not augment a mechanism we already have?
Significantly increase the tombstone loot. Reward great defense and killing all those troops that attack you (this is a much more logical reward play system than basing it off of percentage loot you are losing).
Each tombstone could be an even split of gold/elixir. It could be set (as is now), league or town hall dependent or-
Percentage (or all) of the army cost (that you kill) that is attacking you, including dark troops. This helps resource savings and recovery, encourages great defense, and functions as a defensive bonus everyone keeps asking for.




