To more accurately represent battle line formations I propose the following:
Accuracy penalty when under fire. This represents increased stress under combat conditions. This incentivises the targeting of every ship in a battle line. The targeting of every ship in a line is historical.
Ships in a battle line will target the closest un-engaged ship first. Perhaps there could be the potential that the wrong ship is targeted based upon captains skill and luck.
The above have precedent in the battle of Jutland.
I recommend adding the ability to deploy ships boats to tow a ship. This can be useful if a ship is de-masted, beached in a bad position, or attempting to sail against the wind.