I more or less remember that it should impact tactics choice, are there any other things? recently I was testing in game and my divisions had 7 reconaissance against opponents 1.2, but I didn't actually saw tactics being countered
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A while back I did exactly that, as detailed in this thread. I wanted to come back and test how tactics change one-by-one based on initiative, but didnt get round to it. Long story short, the tactics mechanic is not fleshed-out enough for initiative to matter that much.