Your right it is completly off. I forgot the last step. And yea, the wiki says 2/3 of jobs need to be filled. For the calc I just did a prov with 100 acres for simplicity. The calc is this: 100 acres=2500 pezzies and 2500 jobs of which 67% or 1675 jobs must be filled. 60% draft= 1500 military and 1000 pezzies. 1000pezzies/1675 jobs = 60% jobs performed. But then BE needs the additional .5*(1+jobs performed) = 80% BE Sorry about that one. Although the point still stands that if kayani wants the same military power, you'll need 50% TGs and 50% forts and still only get +30% Off/Def at 80% BE.
Also if gojete wants a big army and doesnt care about income, why dont you just draft your 95% of your pezzies with ANY build strat? Its almost the same anyways.