The system is messed up if only because to hit and damage are the same stat. Higher attack does both better, and that's throwing it off. So the counter is to make the insane randomness where one time you might hit for 25 with that 35 attack weapon, and then next time...2
If weapons had their own damage and their own to-hit separated, that would solve a lot of the problem. You then limit your N (which would be damage) without messing with to-hit.
There is no "to hit", in the strictest sense. Every attack hits, the only difference is in damage dealt. Sure, the game displays "Miss", but that's only an abstraction so that it doesn't have to show hits for 0 damage. The engine is designed to assume that every attack hits, and only calculates the damage of the hit.
While adding a to-hit mechanic will definitely be nice, I think at the moment they should focus on making the core combat flow well and be reasonably fun, before adding new elements into it (to-hit, line of sight, etc).
It is okay to assume "always hit". A to-hit mechanic isn't essential to creating a tactical battle system that works. It will be a simpler system without the fluff, for sure, but the important thing is for it to work predictably, flow well, and not make people want to rip their hair out. Once the core system works, I'd love to see it expanded a bit more in complexity to include some basic LoS for ranged attacks, as well as some more To-Hit (other than the shields' dodge bonuses).