Well I think the combat system is somewhat outdated. The dev team did some changes but it is just not enough. I am guessing they just do not have resources to change the entire combat system?
It would be a truly massive undertaking.
Plus, what other changes are really practical?
We considered a fully 2-D system, where each unit has a position in a grid on the battlefield, and can only fight units in adjacent grids. But this suffers from various problems, and the biggest is how to display it without it looking bloody awful.
We considered adding flanks, and we may yet do so, but it suffers from a similar problem of display, as well as problems of emergent exploits (which the 2D would have probably suffered from, too).
Given the essential nature of combat in BattleMaster, there aren't all that many different ways we could do it.