Let me first say that I love what has been done so far, and I am looking forward to what we have coming. I have been playing RTW/RTW2 a lot, and I am looking forward to a different approach to the subject and era. Now to my point:
I am not sure if this has been brought up before, but to me it seems that gunnery in UA:D (and RTW for that matter), is done backwards. Let me explain: In UA:D you acquire a target. Aim your guns at that target and fire at said target. Whether you hit or not is determined by a random roll influenced by several variables. Would it not be easier to acquire target, estimate a point in space where the target will be in a point in time, and try to hit that point.
Many of the variables will be the same, but as they will become more integral in the modelling they will make more sense than any percentage value set to hit. Speed will influence aiming only if change in bearing to target exceeds your traverse speed. Any change in the targets vector will affect the chance to hit if it brings the target further away from the target area at the time of impact.
I think that aiming at a point in is a superior method in many aspects, mainly:
More realistic
You will have two separate processes, each with fewer variables (Where shells land, and where ships are)
You will make for a more realistic modelling of secondaries vs Main guns as small calibers guns will have less time in flight, and therefore a lesser Delta for the targets position.
You make it possible to hit other targets than intended.
You will make the speed/evasion discussion moot.