The Borakudan are honestly, what ever you want in the game. Let me explain so I ruin everything forever. You get the best of the best in stats, and unlimited money.
Borakudan always have 10S, almost every group has someone with 8 or 9 A, it's easy to get a 10-10-8-8 more rare is the 10-10-7-9. Placing a 10-10-7-9 Borakudan into police school will produce a 40-42 AP merc after 7 years.
FARMING: Going from Northway to Qubba you want 5-10 snipers. 5 guys with M21 rifles, BTHP ammo, plus 3 scope. 2-5 shots and the Borakudan panic. It takes 2 turns for the machine gunners to shoot, so if you have a pile of prisoners you can use the first turn to get infront of them without worry. Second turn panic the machine gunners, you then have 2 turns before all the swords are on you.
Going from Northway to Qubba, if you get off path you will hit a town anyway making it difficult to get lost. Heading from Qubba to northway is more difficult, keep track of when you get off path and keep your eye on directions of travelers and caravans. Collect any 10-10-8-8 or 10-10-7-9 you find. They are common enough you don't have to settle for a 10-10-5-6 or such.
Feed them well, get their moral up, and build your team. I gathered up a dozen pretty quickly, I kept another dozen 10-10-5-6 to use as my team while the others are in school. Now it's time to pay for school. 12 people for 7 years is 245,280,000.00. Easy peasy with this trick:
Make sure the different governments like you. Hit the caravan that goes from Cotton to Orth, after it leaves Orth. This can yield over 100 million. Now go to the oil towns romangna, lacroxille, miaze, heiselle.... Hit the caravans before they enter the town, you can some times score half a billion bucks.
Keep track of your reputation. As you attack caravans the bandits will like you and the governments will not. You want to keep the governments positive by turning in criminals, and attack caravans until the bandits like you. Work on it until you get something like this:
Now you'll want to trade a little with Borakudan and Bylo Hordes, then betray them horribly. Capture 30-40 of them and take them to Fort Mitchell. FORT MITCHELL. Not Qubba or Ausz.
You'll flip your reputation like this:
Now go capture Borakudan and turn them into Fort Mitchell. Even if your reputation is higher in Fed Or Qubba, bring them to Fort Mitchell. Turning in a nice 10-10-8-8 makes you wonder where this guy gets his money from.