I always felt the game's biggest weakness was how they set up the dials. Stats all dropped too far too fast. Taking the first hit had a huge affect on your chances of winning. If you took the first hit, your attack would drop making it harder to hit your opponent and even if you did hit, you were doing less damage. Meanwhile, you were now even easier to hit. There were some gimmick dials that were an exception, but it's true for most units.
Tank drop, arty, VtoLs, The Twins, etc were all so powerful because of how they set up those dials.