Well, I assume there are modifiers to this system based on ship type, etc., as implied by the description of fighters and a couple of other ships and techs. Tsagoth mentioned a damage mitigation aspect to the equation, I'm guessing in some cases it is possible for a ship to "miss" the target (ie. in capital ship vs. fighter scenarios). One would hope there are at least some modifiers/randomness thrown in, so that combat isn't such a deterministic "rock-paper-scissors" affair.

Also, that would leave the door open to features like "hero" ships that have unique bonuses, etc.