By thinking about it, MOM did not had very good tactical battles. Most of the time, I resolved them with auto-battles. The game where I had the best tactical battle experience is in romance of the 3 kingdom. If you want REAL tactical battles that implies doing more than move and attack, I strongly suggest you learn from their games. Koei has been doing this for more than 20 years and they know what they are doing.
I decided to screen shot some samples of the rule book to explain more easily how could the tactical battles work. I have included more stuff than what you might need, the idea is to help the brain storming of ideas. This has been taken from R3K XI which use a common world map and tactical map which means that some of the stuff below would only work if you had both map fusioned. Still in the older games, the world and tactical map were separated.
Note that the content below is just a suggestion to help brainstorming some new ideas. I do not say that Elemental should be exactly like that. I just say that many ideas and features should be in elemental to make interesting tactical battles. Enjoy.
(note: I have placed my pictures on my website account, I hope there will be no problem linking the pictures. If there is another way to upload pictures, let me know)
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First, there are various units types that you could have according to their primary equipment. The equipment will determine the RPS relationship and the kind of tactics the unit can use.



Since the world map is also the tactical battle map, units have various kind of orders they can perform when moving on the world map that can be military or non-military actions:

During Combat, Units can perform strategies. They are special actions that does not imply using troops to attack your opponent. They have the effect of weakening your ennemy making other attacks more powerful. Each commander have various strategies available and each strategy cost a certain number of technique points to use.

Units also have tactics which are special way to attack your enemy. This is what gives the charm to the battle system. For example, you could try to push enemy units into a trap or on other enemy units for additional damage. Each tactic has a cost in technique points and the ability to use it is determined by the commander and the equipment his unit.



There are also various terrain type which block or allow the usage of traps, technique, buildings, etc. while giving combat modifiers.

Since the world map is fusioned with the tactical map, they allow you to build in advance military facilities and traps. Still, I remember in R3K, that before the battle started, you could set up your traps, or in PTO, you could see the tactical map and place mines while not in war. So if each city had a tactical map of it's own, it could be possible for the players to prepare the terrain in advance.



So this is it. Hope it gives you some ideas and that you enjoyed it.
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Quick Suggestions for elemental:
A- Heroes could have a certain number of technique points when they command the battle. For each battle you would select 1 commander. The commander will also determine which strategies can be used during the battle.
B- Units ave access to various tactics according to their equipment. So equipment will give stats but also enables technique.
C- Being able to build trap when not in war could could be a good thing. Maybe you build them directly in your area of influence on the world map.
Thank You for reading.
[Update]
I have reposted the pictures on a new server, they can be found here:
http://lariennalibrary.com/extern/forum/R3K11Scan/