TB could also make more manageable big fights with a high amount of units, I do not know why they do not exploit that to make more massive battles with more complex mechanics instead of reducing soldier numbers
Sorry but this part I very strongly disagree with. TB combat under the best of circumstances is ridiculously slow and cumbersome. If I had to suffer through a big battle in a TB system, whether "big" is the quantity of combatants or the quantity of hit points of the enemy, that would automatically disqualify the game for me.