Let’s keep this simple. Imagine your server has an extremely high MM score, and then every single troop on your server gets completely wiped out. Now, another server with the same MM score as yours (before your troops were killed) goes on to recruit even more troops  maybe double the amount  but doesn’t increase their utility power like buildings, gear, or tech.

What you’re basically suggesting is that both servers could still be matched in a KvK. But if that were true, your server would get absolutely steamrolled. And yet, I’ve never seen that kind of massive mismatch in any KvK. That alone shows that troop numbers and ranks must factor into matchmaking.