New blog entry on Season IV is up: http://blog.warlight.net/index.php/2012/06/season-iv/
A few thoughts about fixed rounding I've posted on the forums somewhere before:
The best case scenario is pretty much a 1v2 attack, which would then guarantee 1 kill on either side. The 0.6 ratio of the attack rounds up while the 1.4 kills of the defence rounds down. That's the biggest abuseable I see here: keep throwing armies of 1 at a defending stack to whittle it down. Effectively, you'd "trick" the offensive ratio to be 1. Of course 1v1 becomes an impossibility, so in the end you'd still have to attack 2v1 in order to take a territory, but it would be an efficient way of weakening a defensive stack before throwing your main stack at it. You would need fewer armies to take a territory that way.
Example: A territory with a defensive stack of 11 would need at least a stack of 18 attackers to fall (10.8 kills). However, if you would attack with 1 beforehand from an adjacent territory, you would guarantee 1 enemy kill, turning it into a stack of 10. But this stack only needs 16 attackers to fall (9.6 kills). So effectively it takes one less army to take that territory than you'd expect. The losses are in both cases 7.7 armies (8 after rounding), so there is no downside for the attacker.