Frank,

Napier did have a strange and regrettable tendency to believe Napoleonic propaganda and the insinuation of improper conduct was the allegation made by Napoleon that Dupont had capitulated to save his wagons, loaded with the loot from Cordoba. No evidence was ever produced to support this allegation, or even that Cordoba had been looted other than during the actual assault. Two of the administrative staff were eventually called in to explain what had been done with the cash seized officially, they were examined by the Treasury and were completely cleared.
As for the numbers involved on the battlefield, those can always be argued, I expect the Spanish were quite keen to exaggerate Dupont's numbers and minimise their own.

regards,

Susan