My take on this:
• "AI Bonus Income Percentage" of some sort is all that is really needed.
• Scrap the attack/defense bonuses.
• But ... maybe it would be cool with an increased ”dice luck” thing with an increased luck when AI is throwing dice? Incread income would mostly mean more units on the board, and this could be avoided by just having luck?
• “decrease the player's income to try to give the AI an advantage” sounds like something that would mess with a player's ability to follow, calculate and make sense of his income. Why not only increase AIs income?
• I have never heard the word “malus” before, and I think some non-English/Latin speaking folks would have problems understand a phrase like “Human malus income flat rate” or “Human malus dicesides”
Concerning "other resources" also being multiplied in a similar rate as PUs, this would be nice, but could also potentially make some problems.
• Like in Age of Tribes the AI would tech up more quickly, and I don’t think this is desirable.
• In Dragon War, right now the AI only gets more PUs with AI bonuses, but all units also cost wood, food and metal, and the AI does not get more of these resources, so it cant really make use of bonus income. A multiplier of everything would be nice.
If other resources are used for special non-purchase purposes (and I think this could be a lot of different things, especially if Actions and Operations will one day be able to use other resources or if technology rolls could be done with special resources), then it could be problematic and the map would maybe not want the special resources to be multiplied.
Maybe a solution could be a code in the XML that stated if the resource should be multiplied the AI bonuses, like this:
<resource name="Officers" MultipliedWithAIBonus="no"/>