[calmon]

The main problem is, that if you make tactical combat more complex the AI will lose on the battlefields more and more. Look at the traditionals like Master of Magic and Master of Orion 2. With some experience You could win battles with only a fraction of the enemy units. Just because you use retreat tactics or equal thing. Galactic Civ 2 refuses any tactical combat because of that.

And the combat AI isn't only in single player games important. MP Independence are anyway already in a bad position.

You can't make a tactical AI as good like a good human player. This advantage raises with the complexity of combat options!