After playing the 1775 campaign a couple of times from both sides I observed that the AI seems too timid in its siegeing.
The AI will rarely assault a garrisoned town. I will frequently leave objective towns garrisoned with 1 or 2 units, and when the AI arrives it will siege the town instead of assaulting it, allowing me several turns where I can march a large relief army and do away with the besiegers.
I, on the other hand, rarely siege small garrisons, preferring the assault instead. I know from experience that any 1 or 2 unit garrison can be taken out by a leader, 3 or 4 units and a supply wagon, fort or no fort. Sure I will take some casualties, but the payoff is worth it every time. So far I had never failed to take a town via assault.
As a matter of fact my American strategy for the first 3 years or so revolves around creating as many hunter-killer stacks as possible (leader, 4-5 inf, art if possible, and 1 or 2 supply) and just waiting for the Brits to leave a small garrison somewhere that I could rush in, assault and destroy, and leave the next turn, all the while avoiding any real battles. I realize that this is close to the actual strategy employed, but the AI will neither squash my continental garrisons, nor will the AI, while playing the Americans, utilize my tactics (preferring siegeing instead).
It seems like there is either one of two problems:
1) The siegeing mechanism is modelled correctly, but the AI isn't aware of the benefits of assaulting or...
2) The AI is behaving correctly and it is I who is exploiting an incorrectly modelled siegeing mechanism.