The problem with tactical combat isn't implementation. As you say, MoO2 has it, SEIV and SEV have it, and even Star Wars Rebellion (technically) has it. The problem is with the AI. Everybody is aware of the problems that AIs have, and those sorts of problems are greatly magnified in tactical combat.
Actually, implementation of a real-time control system into tactical combat would take an awful lot of work.
Personally though I don't need that. I would settle for a system that let "tactical" skill have an effect on the damage distribution system. This should be pretty easy to implement, and wouldn't require any individual ship AI.
As the system is now, The ships can target any opponent they want, so they always target the ship with the highest attack/defense ratio, and then go to the next in line. And the only effect ship "experience" and civilization tactical skills have is add hitpoints. What that means is that the ship with the most experience drops to the bottom of the enemy's attack que - so all it does is keep itself alive, at the expense of its fleetmates. That's never a good strategy for group survival, and in the long term, it's even a bad strategy for individual survival.
I suggest the following:
1) Go ahead and let ship's experience add to its hitpoints; that's fine, but also
2) Add up each fleet's ship experience levels, along with any civilization tactical bonuses. Then, during each attack phase, 'roll' a random value and add it to the attacker's tactical bonus, minus the defender's tactical bonus.
3) If the adjusted attack success roll is above a certain level, then all attacks would do the same as now and focus on the 'best' target - i.e., the enemy ship with the highest attack/defense ratio. But, at a slightly lower result, one attacking ship would randomly attack a different ship in the enemy fleet. As the number dropped, more and more ships whould have to fire at random targets. Then, if the attack value dropped even lower, one or more attackers would automatically fire at the WORST target (lowest attack/defense ratio) in the enemy fleet.
This system would reflect the ability to position ships in the most effective manner to preserve the vulnerable members of your own fleet, and at the same time coordinate targets optimally against the best targets among the enemy fleet. If you're really good, you'll focus all your shots perfectly, while dancing around and suckering your opponent into attacking the worst possible targets.
Of course if you're sending corvettes against dreadnaughts, you'll still get wiped out no matter how good you are. On the other hand, a comparably equipped but more skilled fleet will defeat the enemy in detail, gradually reducing their firepower while maintaining its own.