A curious idea, but can you ignore your own defense order when it comes to declaring combat strength?
Not something you would do everyday, but I can imagine a couple of situations where you could use it to your advantage. A couple of examples as to where this could be used:
1) Your opponent only has 2 combat cards left, the stronger has a sword icon which you can't counter with a fort icon and can't beat in combat strength. If you ignore the defense order he could play the weaker card and you can save your unit from destruction.
2) Late in the turn you realise that another player can grab 2 cities with his first move and win if he goes first next turn. The only hope is a retreat and the only way this can happen is if you can lose a battle where you have a defense order.
Cheers