I really like TOAW. It's the most flexible wargaming system I have ever played, full stop. The combat phases adds a great abstraction for time. But I do feel the focus tends to be on he who controls tactical rounds best, which is not really what an operational level game should hinge on. I think giving the player somewhat more certainty (but not complete) over tactical round usage would be a good thing.
I totally agree with every word from Sealclubber.
At the current game status (after 3xBb.exe) this should be the main development direction and where all efforts should be spent.
This together with even more design possibilities.
IMHO, PO/AI further development is hopeless (as is highly time consuming for potential results and useless when you get experienced with the system) and all other land "war" factors (supply, forces morale and fatigue, fog of war, the necessary combat uncertainty, unit's moviment, terrain, weather, etc) are already represented on a fairly realistic way.
There are always the "old" Navy and Air models with obvious potential for improvements but, IMO, not a priority as we must not forget TOAW is land Operational simulator system. And damned good one.