RE: Assault question
Welcome, and while I can't answer the question with any real authority behind what the game designers did, I can offer up some observations.
I think the scale of the game limits the necessity for such a mechanic as flanking bonuses. The operational aspect of the series is one of maneuver and fluid lines of combat. Flanking bonus is more of a strategic level mechanic where the front lines are more rigid, or defined.
Flanking at the strategic level is usually a simple concept, often having a division or corps size unit flanked on either side by two enemy units of similar size. In PzC this is less profound as the division breaks down into many smaller pieces, sometimes as high as 50 unique individual units making up one division. Therefore, flanking in PzC becomes one of actual maneuver rather than giving a combat bonus in a battle.
There are still combat advantages to have from flanking....ideally encircling units leads to them becoming "isolated" which is a mechanic that severely limits the effectiveness of a unit. "Disruption" of a unit is another mechanic one won't readily see in many wargames. A disrupted unit also suffers from disadvantages in combat. And then there are "broken" units which just want to run away :)
I hope that helps.
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