Cost to fully reinforce a squad is rather irrelevant...
On the contrary.
You will want to retreat the squad soon enough to prevent potential wipes or late enough to have it as long as possible, you might retreat more numerous squad later DEPENDING ON MATCHUP(as various squads and factions vary greatly in DPS), if you retreat after losing about half the squad, depending on faction, you'll pay the same or more for reinforce, so on the long run, more numerous squads retreat just as often and pay just as much. You can see that in end game model loses statistic, side with more numerous squads loses more models unless its a stomp, cost to reinforce squad fully is relevant here.
Squads with more members generally bleed less, can stay on the field longer and are harder to be wiped out...
Ever played USF vs ost sniper?
Soviet con builds vs ost or OKW?
Unless you play stupid and use just general infantry as axis, its allies who bleed more here-unbearable bleed was the cause why tommies got their reinforce cost decrease in the first place.
How hard is to wipe unit depends purely on 3 things-how far the unit is when it starts to retreat, how good its condition is(it doesn't matter if you retreat with 6 men when each of them got 8 health left, single full health gren will be more durable) and where and what opposing units are on field(easier to retreat vs small arms, harder vs tanks).
Retreating 1 man gren is just as likely to get wiped as retreating 1 man con or rifle.