Indeed, as you may see in Gamespy's vanilla RTW multiplayer scene, arguably a majority of the success is derived from the use of game engine details, while tactics come in a close second. With EB we've tried to not allow game engine details to have as much say. In fact, some might say there are too many regulations/restrictions we've imposed regarding game engine (ab)use. So this in and of itself is a form of compromise.

As for the lack of special bonuses for attacking from the rear of the phalanxes (maybe there are some? I don't know), I think it's one of those sad facts we have to live with. Perhaps if one goes to develop an indie battle engine he or she may take your point into consideration.