From B222, on Strategy:
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The specific units being commanded are less important; even the units of another nation or tech level would give -1 or -2 at most (GM’s judgment), as long as you had accurate information about their capabilities.
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I see no reason why Tactics would be any more penalised. If you don't know about their capabilities, well then there will be a different and larger penalty for that, just as not knowing that the enemy has on-call artillery support will mess you up today, even if you're a modern commander.