Personally, at the game's current state the only deep element is the damage modeling on the ships that looks fantastic. It's very satisfying to see a ship you're shooting at break apart piece by piece. The rest of the game doesn't really have anything "deep" in my opinion. Combat, gunnery and any form of metagame in AC is very shallow.
I have to admit that i don't even like that part of the game because
- it's neither realistic that a ship which is half broken apart is still somehow playable
- nor does it makes sense to design ships that are so fragile in the first place!
So however you turn it - the ship design in SC is completely wrong. Having fragile wings for space ships make no sense at all!
But this shows once more the wrong way to design a game done by CIG:
- They first had this idea: "Hey, would be cool to have a good looking damage system in SC!"
- Then they try to model ships the ways that makes a cool damage system visually attractive: "We have to create ships fragile to make our damage system plausible!"
-> The result is fragile ships that makes the game unplayable!
The same for the thrusters and flight mechanics:
- They first had this idea: "Hey, would be cool to have ship react exactly based on thrusters movement/output!"
- Then they try to model ships the ways that makes a cool thruster system visually attactive: "We have to create ships with moving/rotating thrusters to make our thruster system visually plausible!"
-> The result is a very bad flight mechanic in sacrifice to a "beautiful" looking thruster system!
Bottom line:
They put so much effort in systems that are not only completely irrelevant, very time consuming for development
but also affect the gameplay negatively. Headache again ...