On a strategic map, if a commander expects an enemy to attack from the side while an equal force faces him from the front, then he has to make a decision to abandon his now untenable situation and retreat, or get ready to fight off enemy encirclement.
One of the limitations of this approach is that combat is NOT simultaneous. Strategically on a hex-based map, it is distinctly possible to have the "Front" thoroughly interwoven, with numerous units placed between numerous opposing units. In a rare case, it would be possible that a unit surrounded on 5 sides could participate as a "flanker" against an enemy unit on the sixth side. It could be entirely surrounded and yet be a flanker against any of the surrounding units if any of those units are attacked. Does that make sense? Being that surrounded, and still pressing an attack rather than trying to get out of the pocket they're stuck in?
And meanwhile none of the surrounding units do anything to stop the surrounded unit's attacks.
Physically speaking, a hex doesn't have any Side sides. It has 3 Front sides and 3 Rear sides. To take a unit in the flank, it would have to come through one of those Rear sides.
But in CBE, units don't have facings.
I readily acknowledge that confronting a modern unit with attackers coming in from different vectors WILL give the attackers a bonus. But it wouldn't be a uniform bonus. The more attacking vectors, the greater the bonus.
I see two possibilities that would seem to be more reasonable than a uniform flanking bonus:
A) The first unit to attack is straight up. The second unit to attack gets a 10% bonus. (Or whatever percentage seems reasonable.) The third gets a 20% bonus. And so on.
B) When a defending unit has enemy units on more than one hex-side, count the adjacent enemy units. Each of them has the
potential to attack, so the defender must deploy some unit strength into defensive positions facing those threatened directions. So when the attack does come, the attacker is facing less resistance. That is, the _defender_ is
weakened. Threatened on two sides? Defender's strength is reduced by 20% (or whatever seems reasonable). Threatened on four sides? Defender strength is reduced by 40%. Etc.