Mass Combat battle strategy: Destroy enemy element!

I'd like to build a house rule to allow commanders to counter specific enemy units. I propose it would operate like this:

Quote:

Destroy Specific Element: Focus your attack on a specific kind of enemy element. This is an Attack Strategy, and the commander receives a -2 battle strategy modifier. Because focused fire perforce demands that the disregards some threats, a side with this takes 5% more casualties, and the opposing side takes 10% fewer casualties. However, if the strategy is successful, the commander may immediately select which enemy units suffer the casualties for this round.

The problem is this demands that the GM recalculate relative strength of forces for the next round. Annoying, yes, but also kind of the whole point; if you're willing to sacrifice a large number of men and gamble that you're smart enough to take out some key part of the enemy forces, you better get something out of it.

I imagine players using this in a WWII campaign to send fighters in to take out incoming bombers, never mind the escorts, or in a fantasy campaign to wade through the skeleton armies to face the necromancers directly.

Other problems: this might make it too easy to try and "decapitate" other PC forces by attempting to Destroy Specific Element the enemy C3I elements.

Mass Combat battle strategy: Destroy enemy element!