Mark Hastings makes the obvious point in that even if the work in combat was done by about 10% of the soldiers, the other 90% need to be there to soak up enemy fire so that the 'gutful' guys can do their thing.
Can you model this in CMx2? Um... possibly, given that the aggressive guys are usually going to be located in the same squad and you can fiddle with stats fairly easily that way however the rest of the game doesn't really model well the kind of things that result in these people making a difference.
At least, not unless you want to adopt a plethora of changes along the lines of '90% of units cannot be issued target orders only 'face' orders' and so on. But then your game stops being a game and starts being a procedurally generated video.
If you want the 'gutful men' experience go buy Men of War. Actually go buy Men of War anyway, it's a great game. But if you want Company Level command then you have to start averaging things out.