I think it is more appropriate to say numbers don't ALWAYS matter as opposed to being implied that it does not matter at all. Again when it comes to war, anything may look good on paper. The reality is in the duration of the battle, the rules of war will have its say about whether a unit's quality can be utilised to its optimal potential, eg knowledge of terrain, intel efficiency etc etc. The number factor matters less when faced with the overwhelming superiority in technology and quality of opposition units. Yet, who said victory of any war (involving at times very particular political objectives) should be given to the side that has lost the least amount of combat units. In general, conflict objectives define the marking criteria for a battle, not a war.