Saddam's war plan has three aims...
The first is to slow down the advance of coalition forces as much as possible. He hopes to do this by creating a tidal wave of refugees, including large numbers of army deserters, in the densely populated southern provinces bordering Kuwait.
The second goal of Saddam's war plan is to hide his best and most loyal forces behind units of the regular army. In a sense, he is using the Iraqi Army as cannon fodder. His hope is that the regular army will bear the brunt of the inevitable sacrifices, but will succeed in inflicting significant casualties on the coalition forces.
The third goal of the plan is to maximize civilian casualties in the hope of shocking world public opinion, especially in the US, into even stiffer opposition to the war...Saddam's address to his commanders Sunday included this ominous phrase: "We shall see how many Iraqis the aggressors are prepared to kill." [remember how the Highway of Death hastened the end of the last round of the Iraq war.]