This is the usual nonesense published to disgrace Dupont - read Titeux, those accusations are rediculous. Dupont had mostly conscripts and the Spanish armies were mostly regulars.
They 40 000 did fight against about 10 000 of Dupont.
Napoleon, as well as Napier then, are talking point blank nonsense - fitting only with Napoleonic propaganda and the incapablility of Napoleon to direct the theatre of war from Bayonne ignoring all warnings of generals in Spain.