Rough terrain (forest, mountain, dessert) are GOOD: they reduce the damage that your units take.
Therefore jungle/mountain/dessert fighting > plain fighting.
But dessert are not very common, so it's pretty useless (very useful in some African scenario).
Here is my observation: scenario wwii europe axis 7 (barbarossa)
base stats:
attacker atk=64 defender atk=40
attacker def=24 defender def=12
scenario 1:
attacker: medium tank (south) lv1 s2
defender: medium tank (south) lv1 s1
attacker's terrain: mountain
defender's terrain: plain
scenario 2:
attacker: medium tank (south) lv1 s2
defender: medium tank (south) lv1 s1
attacker's terrain: plain
defender's terrain: plain
damage1(d1) counter1(c1) damage2(d2) counter2(c2)
53 18 57 23
47 24 55 33
58 25 45 32
46 20 56 27
55 22 50 24
55 19 55 34
51 18 51 27
50 24 54 31
55 24 56 33
53 22 56 34
50 18 50 31
52 21 60 29
52 18 45 28
45 26 58 28
62 20 62 28
60 21 55 29
57 20 59 33
51 27 54 33
53 24 57 23
62 20 52 33
CONCLUSION BASED ON 20 DATA:
mean c1 21.55
mean c2 29.65
mean d1 53.35
mean d2 54.35
stdev c1 2.837252192
stdev c2 3.602265369
stdev d1 4.804329188
stdev d2 4.463595435
c1 and c2 is CLEARLY different: when my unit attack from mountain, the counter it receive is about 21.55 (about 29.65x0.8=23.72
, which make sense since we need to factor the defense too), while attacking from plain would make it receive counter about 29.65
d1 and d2 is not very different: it's just the result of RNG
You may test this hypothesis with p-value test if you don't believe it, but I won't post it here since it's not a statistics forum.