I think it doesn't work as it is supposed to.
I have 1500 soldiers against 20000 defenders, I choose Mass Drivers type of invasion. Most likely I lose and ... No damage to planet class or improvements, but ... I've got attack bonuses.
If it is because you wanted to prevent using 100 or even 10 soldiers to destroy all planetary improvements, what about to set minimum of attackers for different type of invasions ? Let say to have at least 2000 to succesfuly use Mass Drivers ?
It would be nice to have opportunity to MOD this.