Another use for it that i can think of is that if it?s used in an area that you know there?s going to be fighting, either because you?re ambushing someone or this is where the armies are going to meet, or something along these lines. It can incur a bonus to initiative and OBs, possibly also DBs, depending on what you want, and difficulty on the roll and possibilities of the terrain.
This is inspired by Legend of the 5 Rings rpg, they have a nice tactic skill, used this way, sort of.
The bonuses I think of are not large ones, something along +5 to +10 at best, difficulty starting at medium, increasing for a higher bonus (+5 to +10), and increasing if you want that bonus for more than one thing (i.e. init, db and/or ob). Also this could be used with a map afterwards, to benefit allies, at least partly. Depends on how many rolls and detailed you want to make it.
This is the use of tactics that I prefer, can be used in combat, too of course, but more useful before and in planning.