Bomb Voyage exclaims: Monsieur Incroyable!
The last SP in an army is eliminated so the Union player, for example, would be -10SW for the loss (removal) of the army certainly. BUT... does he also lose SW points because the general of the former army has effectively been removed/relieved/demoted from command as has the subordinate general if there was one?
No additional SW penalty. I believe it is even mentioned in the rules as "a poor way to demote a bad commander" or something to that effect.