I don't like the time zone suggestion because what if when you declare war and the other person logs in are way apart as well? Then the defender could turn into the attacker being able to hit the one who declared. I do not support that suggestion.
For military budget, while it seems good, how much will this affect upkeep? You already have to pay upkeep and the more troops you have the better. Unless there is elaboration I don't see the point.
On New units, I don't see the point as more unit types just means the less you will use certain types of attacks. The whole military system would have to change a bit to accommodate more options, which are already large as it is.
Roleplay options are cool minus the limitations on alliance wars. They shouldn't expire after 10 days as wars may go past 10 days. Even though its a roleplay element I see no point in making limitations.