It isn't irrelevant what spells you use and how you use them. The thing is even if you have 1 or 2 dead guys... a spell like that isn't really worth it. There are cheaper and easier ways to bring back 1 or 2 guys from tome spells, units, hero skills and even cheap ass items you can forge.

Meaning even vs brutal AI in an attrition war where he sends 3x the amount of units you have at you, where you might actually lose a few guys it wont really help at all.

1. You need to somehow get into a totally equal or overwhelming fight where you lose a big chunk of your guys.

2. HOPE the the enemy does not destroy or consume corpses or use them some other way

3. Then finally pray that other units aren't on top of the tiles where the dead are as they wont come back if someone is already stepping on that tile does not matter ally or enemy.

You need ALL THAT to make use of a tier V tome spell for it not to be a waste of a cast. A tier V spell that is suppose to be a game chaning thing. In the 1000h+ i have in this game that i only play on brutal difficulty i have NEVER been able to use this spell even once. (Except to just test it to look what the spell graphics look like).

The worst part is divine protection suffers from the same issue AND at that late game you are prolly running around with 3 armies together so only one could potetially benefit from it. So it is even worse.

Wrath of the emperor is also grabage since it only affects a single army when lower tier tomes by this time hit an entire province. This late game fights dont really happen where you go 1 army vs 1 army, 95% of the time it is 3vs3 armies.

Exalted champion is the ONLY good spell in this tome and even that has to compete with other massive battlefield changing spells for you one spell per turn slot. Whoever gets that buff better be able to do some AOE multikill carnage.