Interesting, this feature gives the formation an organized echelon of committment, a very unique wargame characteristic. Now, it seems, and I may be surmising incorrectly that there is no control of where the attachment step is placed by the player? If so, then the developers may need to rethink this concept and allow the players to intervene and choose where these attachments will be placed in the step scheme.
In other words, a new world of tactical deployment will be opened up by the player's actions. For example an attachment of Tiger specialists, placed last, along with a pionere attachment(there should be numerous attachments in the future availabe to a unit) will act as a counterattacking reserve force for the owning unit and lend a different combat resolution to the battle.
How about an air attachment in the form of a CAS, placed at the front of the step scheme allows a greater attack factor, placed in the back it lends itself to the defense. Artillery can be used in a similar manner and on and on as an assortment of possibilities open up to the players.