""I see it as mostly using the units that have the best stats and/or formations that grant the best stats.""
Dude you just described all the wargames out there.
What makes it tactical is how you use those units in any game. Rules do not make tactics you make them.
I've played fantasy, I've played 40k, I've play warmachine, and Kow. Isn't not how the game is played, it's how you play the game thats makes it tactical.