OgGnome technically, you could say it's already built in for melee units too.
You might send 100 swordmen clashing against a wall of 100 spearmen, and maybe 20 of those swordmen get skewered and immediately die before ever getting a chance to swing their sword.
That doesn't mean we need to make some complex mechanic to account for swordmen getting skewered in the first wave push against the pikemen. Instead, we know the other 80 swordmen make it through and get to attack and deal some damage. So we end up figuring "ok, our swordmen can make on average 3 attack damage each in any given melee battle".
Some may on an individual basis do 1 damage or no damage, and some may do 10 damage. It doesn't really matter since that's just our imagination. The end result is the same, the average swordman just does 3 damage, so that's what we calc.
Which is what makes the argument about accuracy entirely moot, it's all already built in.
Which leads us to the root of the argument, whether attack points should be removed from certain units or not, so other units have a better chance to win a battle.
Which begs the question, are the battle phases unfair? And should they be?