So this is mainly for the developers; I recently starting playing Wings of War, and it is AWESOME. Definitely one of my favorite strategy games already, and I've only had it a very short time. I love that you almost feel like you're learning the airplanes like a real pilot--there's a learning curve, and you slowly get used to the manueverability, speed, and capabilities of the different aircraft the more you play. But then, as you master the planes, you begin trying to outthink your opponent, which adds another layer of difficulty. It's a brilliant game, and I'm already trying to acquire all the expansions and such.
However, while playing it tonight, I realized something: this mechanic would function equally as well as a naval combat simulation. Everything, from the simultaneous movement, to the planning maneuvers three at a time, to the way attacks and damage are resolved, would work amazingly as a naval combat game. Particularly in the age of sail, from the 17th to the 19th centuries. AND the possibilities for scenarios are almost endless! Privateers attacking treasure fleets, naval encounters, blockade runners, the rise of ironclads, there are lots of great ideas.
There might have to be minor rule changes, particularly about maneuvers and what can and cannot be done when, and you'd have to replace all the special damages with other ship-specific ones, but I think it would be worth the effort. If I am any indication, I think there would be a lot of crossover between early air combat simulation enthusiasts and naval combat enthusiasts, plus you'd attract new markets in people who love pirates.
And it may be that you've already thought of this or that such a game already exists and I just haven't found it, and if so, please direct me there!
But if not, I think this would be a cool project and worth the time and effort.