Nice Spastic, I like how thought out your suggestion is. I absolutely agree on a basic level that combat is only a numbers game and I would love to see player ability rewarded in combat. As it is now my only choices are which attribute points and those can't be changed ever (also my choices are made meaningless if I'm fighting with or against a 60-point ship).
I also agree there are AT LEAST 3 huge choices you can make going into battle:
1) What part of the ship to target.
2) Which direction to attack from (relative to the wind direction and more likely to be successful if you have the faster ship).
3) What ammunition to use (somewhat depends on what part of the ship you are aiming at).
I would like to know if Captain Jack is planning on adding more depth to the combat system. Now that I think about it I'm guessing Captain Jack will say 'Of course they will be adding more to combat- after a few other important updates the team is working on'
I would really like to see gold bars and banks before combat changes (But that's just like, my opinion, man).
In addition to ship-type-abilities it would be great to see certain ship-types that are better at certain tactics: like all Sloops take less damage when Raking the enemy because they are nice and fast but all Sloops take too more damage doing a Broadside attack because they are built fast, not as sturdy.
Tactics and battle choices sound complex but if you give them a flash-cool-graphics interface that shows you your choices it would make the game more exciting to play, especially for newcomers. Fighting a combat now simply results in a numbers report. If, instead, you get a diagram with cool looking dotted-line tactical sailing paths it would sell the theme better to the players and make it feel less text-based and more Piratey. I could try sketching up what I'm imagining if it sounds like you are considering this sort of thing.
-Captain D