Bataille Empire

I know this is old hat, but the clarifications got me to wondering ...

Page 22 says to first compare morale, then compare status. The clarification says use the better of morale or status.

So ... L4 vs E3 ... is that a +1 to only the L4 unit ?

Or ... L2 vs M3 ... is that a +1 to only the M3 unit ?

The rules are not well written on this point. Our understanding is that you look at the morale number first. If these are equal then you compare the status difference.
In your example we would give +1 just as you indicate.

From Clarifications

When comparing two units, the better of the Morale or Status advantage is taken.
Example: An E3 unit facing an M3 unit. The morale is identical but there are two status differences between the two units. So the E3 unit has a +2 bonus against the M3.

So an E4 v M3 is still plus two