These are the numbers in the GameLogic file for B/B orders (Defend/Defend-and-retreat), and these look like what you would expect.
// Defensive Posture - Third ROE (Defend & Retreat)
roeRetreatWill6 = 100|100|150|150|150|150
roeRetreatChance6 = 100|100|120|120|120|120
roeCombatCoeffOwn6 = 100|100|100|100|100|100
roeCombatCoeffOpp6 = 100|100|100|100|100|100
It appears based on the GameLogic files (which the engine references directly to get values that are not hard-coded) that the manual is not 100% correct about Defend-at-All-Costs. That being said, it will be rare to intentionally retreat under B/R, the numbers are quite low. Even if you do then each stack has to make another low-percentage roll to actually retreat.
The manual could be simplifying to make things easier to understand, because effectively, retreating under B/R orders will be rare. Unless you are getting down and dirty with the numbers (like we are) it will certainly "feel" like the order doesn't allow intentional retreat.