Easy; 14 provinces, Military Excellent, Industry Awesome, as in most of the Europe scenarios.
Hard; 32 provinces, Military Good, Industry Good. Costly outmoded army.
NOI; 9 provinces, Military Good, Industry Good. Includes the northern half of Italy.
On the Zetaboards forum, User davidk had this to say in May 2011: "I probably last played Sardinia/Unification in 1998 or 1999. At that time, I thought it was very difficult to win. Now I see that I had a very poor strategy at that time and that it is fairly easy to win with Sardinia. Sardinia starts with only three provinces that are capable of town growth, clearly not enough money will be generated from selling to build much of an army. I quickly decided to attack Sicily to get three more provinces that would prosper with town growth. For a second target I chose to attack Spain to get Coal and Iron as well as fabric-producing provinces. Austria usually attacked Serbia early, so that was often not an option, but I did have one game where I took Serbia rather than Spain. Spain looks to be a safer option than Serbia. So fairly simple, use your trade money to build army. You will need a few SLs, but ICs are out of the question until you can acquire excess coal."
Worse than NOI, allegedly; 21 provinces, Military Fair, Industry Fair.