i agree with getting rid of rock paper scissors approach
i was playing World in Conflict recently, and before that, Company of Heros. Both games have somewhat of a RPS (rock paper etc) approach, as in, only Anti-Tank teams or other tanks can destroy enemy tanks etc, while tanks themselves were less effective vs infantry. pretty basic stuff, but one thing both games have is situational damage buffs. for instance, flanking a tank (firing at it from behind) would destroy it faster.
i think the same could (and definitly should) go for Sins. i mean, as it is, and ive said it many times before, you basically have everyone fly into range, line up, and start shooting at each other American Civil War style... how boring. both visually and gameplay wise.
i think, aside from the visual aspect, that flanking a fleet should have actual ramifications. lore wise, we could say attacking a shield from two (opposing) points would drop the shield faster as emergency power has to route to two or more emitters instead of just the one. same goes for armor, repair crews cant be in two places at once. regardless of lore, actual flanking etc manouvers would not only stop spamming extremely light units for frontline combat like so many people like to do, it would introduce more tactics. luring an enemy fleet into an UCGW with a minor fleet, then jumping in a larger fleet to flank him and wipe him out. then there are also the previously mentioned tactics for breaking a compressed fleet formation (Missile Barrage vs an Advent Battleball)
put it this way. in a battle on land, you would have your close range units, infantry, tanks etc, (in the case of Sins, LF, HC, Utility Cruisers) in close or at medium range fighting furiously. then, at longer ranges you have your snipers or artillery pieces (in Sins, LRF's and Carriers) now, usually, snipers and artillery have little or no close range protection. so if you can sneak through or break through enemy lines and position a few HC's or LF's close to the longer range LRF's and Carriers, then good for you, but until you do, they should be pretty untouchable.
so, details aside, i totally agree with this thing, i hate the hard counter system, and people who exploit it (usually on MP because doing it time and time again to AI would get boring) which is why i dont play MP. id much rather out play him because i planned better and out manouvered him, rather than the fact that for some reason, fighters that are the size of a pea in comparison to a LRF somehow do more damage to a shielded target than a bomber can...