I was thinking something along the lines of an X-Com style combat, with tactical elements and a dynamic cover and LOS system. Dice would be replaced by a fixed attack stat, but defence would be determined by where the enemy hit you from. A faction based campaign as well as a skirmish-like quick battle system would be a must, and new units would have to be added in order to ensure variety. A clever AI and complex level structure would make things challenging as well.
Well, what do you think?
Am I crazy or is it a genuninly good idea?