Have the designers considered having the hits applied randomly instead of in a set order controlled by the player?
As it is right now, there is not really a concept of cannon fodder units. A weak unit has to be combined in the attack by being put in the front line in order to be used as fodder. That means the attacker gains a very small chance of success from the units, and the big gun doesn't come into play until the weak units are dead (depending upon player lineup, of course).
I would like to see the hits randomly applied, with weighting toward weaker units (attack value doubles as chance to avoid being the ONE that is hit). This actually makes more intuitive sense (all units attack, this isn't a corridor in a dungeon!).
Such a change in combat calculations would 1) eliminate the need for player lineup of units, 2) make a combat simulator much less useful, 3) still retain the strategy over luck design of the game (win with overwhelming odds, take your chances if you have less than ideal numbers). It also makes the low level units quite useful in the late game.