The point with a designed-for-effect system is that you can only have designed-in parameters.
When you try and stretch the parameters to more closely resemble the real world they break down - otherwise they'd become massively unwieldy. Unit behind 1 tree, use rule 1, behind 2, rule 1 twice, with angle 1 twice * rule 2 etc.
So it's not "prefect engineered" solutions that are the problem, it's imperfect ones. And they will *always* be imperfect - but getting better.
CM tries to simulate high-intensity, balls-out battle - and IMO it does it better than anything else. The fundamentals are there, the majority of the parameters, and BFC are working on what they can.
If they were real men under the same orders I think you'd find an 80% tally with reality. It's just no-one gives the orders we give (bar possibly the Soviets early WWII) as they have force preservation, logistics and writing letters to worry about.