First of all: WATCH YOUR LANGUAGE ! If you respect us, we'll respect you ! I won't answer your question in the same manner you asked it.
Ist case(same number of units)-> The spy report is surely just informative. You don't know for sure if you'll beat the spyed user. If you want to know for sure you have to think about some things. The spy report is 100% the defense of the enemy. His defense will increase or decrease depending on the WEAPON'S PRECISION upgrade(upgrade available at Upgrades section-GAME MENU). Info from game manual:
Weapons' Precision Level
This upgrade increases the precision of your weapons. At level 0, your weapons have a precision of 60%. This means that when you attack, your armed forces can have anything from 60% to 100% of the power you see in your Command Center. Each upgrade increases precision by 4%.
That means if he has level 0, his def won't be at 100%(his defense from the Command Center) and it will be at 60%-100%. This stuff is RANDOM. You could beat him if he'll have his defense at 60% when you attack him (the condition is that both of you have the same number of units) and your attack will be at over 60%, considering your attack equal to his defense.
IInd case (not the same number of units)->When you do not have the same number of units, a new parameter appears. DENSITY. I can't tell you it's formula but I can tell you it increases your attack/defense when you attack/defend from somebody who has more units than you. The result from the first case is multyplied with the density. Info from game manual:
The density is a factor that can increase or decrease your defense power, depending on the total number of units you have in relation to your attacker.
Here we are talking about the TOTAL number of units, meaning your fighting units, your workers / slaves, your untrained units and so on. ALL of them.
If the attacker has fewer units than the defender, the defense power will decrease. On the other hand, if the attacker has more units, the defender's power will increase.
Density can affect the defense power up to 50% more and 50% less than what you see in the Command Center. It does not affect the attack power!
You can find the manual at
http://www.endofus.net/rules.php. IF YOU HAVE ANY QUESTION, JUST ASK, THE NICE WAY !
Mod edit: Topic locked because the topic starter just wanted to show us how fast can a player give up.