I'm used to flying two-ship Han Super Falcon + decked out Corran builds but I'm thinking about trying something different with a two-ship E-Wing build:

Corran Horn (35)

Marksmanship (3)

R2-D2 (4)

FCS (2)

Engine Upgrade (4)

Proton Torpedoes (4)

(52)

Etahn A'baht (32)

Push the Limit (3)

R2 Astromech (1)

FCS (2)

Engine Upgrade (4)

Proton Torpedoes (4)

(46)

The list comes out to 98 points total, so rolling for initiative shouldn't be too much trouble. The plan is to basically fly the two in a pair utilizing hit-and-run tactics as the main strategy in order to attrition out the enemy. An EU on an E-Wing is insane, putting it close to the level of an A-Wing (lack of hard 1 hurts), and the FCS combos out well with the Proton Torps (although I'm not sure if I should take Proton or Flechette torpedoes).

There is also the strategy of starting on opposite ends of the table and using the two highly maneuverable craft to pincer their way onto a high value target or formation. The enemy will most likely go after one or the other allowing the E-Wing that wasn't chosen to flank them, or they risk breaking their formation in order to deal with both E-Wings at once and I fall back into the attrition plan.

All of this is just in theory as of right now and I plan on testing it out this weekend. The list is nothing compared to Han + Corran build, but I feel like it can be a whole new beast on its own.

2 ship list with a falcon works because the flacon soak a lots of damage, now with 2 E-wing you just have 10 H+S which could be a problem. The falcon also provide the 360° firing arc which guarantee however badly you're outmaneuvered, at least you got a shot at something, with 2 E-wing it gets hard to cover the field efficiently and handling being outnumbered get that much harder.

This dificulties set aside it's an interesting concept and I'd be happy to hear about your result with it.

Personnaly would not go with Etahn A'baht but a namless since he synergize better with a maximum of allies and also dump the torpedoes since ordnance is really unreliable and with that much of a number disadvantage you really want stability (a case could be made for flechette torp). With the point you can squeeze a 3rd cheap fighter Z95 or A-wing which can help a lot even if it goes against you initial concept.

I've tried this list and while it was a pain in the side of my opponent its simply lacks sufficient sustain to work. You effectively in a situation where if you lose a ship, you will lose the match and given that most Imperial ships put you in the 4-5 ship range, while you can outmaneuver some ships you can never really get out of the firing arcs of all ships. Its also a very unforgiving list, one unexpected bump and its pretty much game over.

I agree that the reason falcon lists work is because the falcon can absorb a lot of shots. I like the Z95's swarm list with an E-wing, I have something similar in mind.