There are some benifiets, such as units in their initial group would get a certain attack or defence value, but it would change once they moved to a new group designated for stronger or just different units. For Example: Strategic Bombers would fight air units at a lesser value than land units, and destroyers would fight submarines at a greater value than battleships, cruisers, or carriers.
There are some disadvantages… like a few defending air units getting killed fast just to have a lot of attacking bombers facing just land units who wouldn’t get the high defence rolls of the defending fighters past the first combat round.
More thoughts to come… is this a valid path to take? it’s a complete revamp of how battle takes place.