What the article fails to mention is that sales have gone up. People who would never had bought the game have done so now and some of them refund and some of them do not. Without that information we can't say developers are on the short end here.
Source? That simply isn't true based on what "cliffski" said on his twitter, he said sales have increased by about 1%, while he's seen a huge 17%+ spike in refunds. You're making statements without backing those up with facts.
I enjoyed the article a lot and the game is a gem, biggest difficulty if they want to go napoleonic is cavalry. Cavalry in UG is more a scout with very limited combat value. Napoleonic cavalry is critical to the tactics of the era and would give the game an entirely different feel and style to combat. I don't think it would be as simple an adaptation as one would think.