Siege bloodlust

[Sniper]

Capturing does not mean running a PoB. It comes under the martial law, where the citizens are forced to supply the invading army. (levies, tributes, portion of gold etc). Sweden's workers were made to make iron to be shipped to Germany - as an example.

PoB's that are included under the governance of a faction can be a legitimate target but why destroy an asset if you annex them? Less blood, more booty.

So basically POB will just stay under same ownership defacto not changing anything. So there is no point to siege it at all.
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A siege is designed to force a surrender, a capitulation.
Annexed bases may be required to go neutral, or even swear allegiance to the new rulers. That is a change. No destruction is necessary. The attacking force wins. The PoB wins a reprieve from destruction.