Mobius,
Yes, you could abstract the first shot to a die roll. That would be more appropriate for games that use platoon stands rather than 1:1 models. However, I've found that using the OODA Loop and 1 second turn increments for timing we get some interesting interaction in a 1:1 game .
Example: A moving Panther comes into the LOS on the flank of a buttoned up T-34/85 sitting in the open on turn #57. They both perform a Situational Awareness Check to determine when their crew will detect and go into action. The Panther has him in his frontal arc and is unbuttoned so no Engagement Delay and his crew goes into action. He sees that he has most likely surprised the T-34 so he can take the time to decel and stop, lets say 4 turns/seconds. Unknown to the Panther, the T-34 has an 8 turn/second Engagement Delay before noticing the Panther on turn #65. On turn #61 the Panther stops and can take up to 8 turns of aim time for maximum accuracy which he decides to do. He'll fire on turn #69. On turn #65 the T-34 now is aware of the Panther and sees the gun is pointed right at him, he knows he has seconds to react. He gives his driver an order to move out which he does with no delay (assuming the engine was already running). Now rather than a sitting target he's moving. If the T-34 can get to a hull down position or out of the LOS before turn #69 (he'll be moving at about 10-12m/second) he could be safe.
But if he was going to disappear before the Panther shoots the Panther player could use the "Hasty Shot" to shoot sooner with a 100m accuracy penalty for each turn/second shooting sooner.
Maybe the T-34 was sitting in the open for a reason. As soon as the Panther came into view there was a Russian anti-tank gun concealed and waiting in ambush. The Panther being flanked may have an Engagement Delay of 5-10 turns. The anti-tank gun probably no Engagement Delay (over watching where the Panther appeared) and could shoot in 6-8 turns, sooner using a Snap Shot. If the anti-tank gun shoots, hits and penetrates while the Panther is still in his Engagement Delay the first clue of the anti-tank gun is an AP round bouncing around the inside of his nice Panther doing all kinds of nasty to the crew and equipment.
The timing synchronizes all units to the same turn. Players record their future Action Turn and as turns numbers are announced sequentially when it matches a units Action Turn play stops and ALL units with an Action Turn now executes their order, results are determined immediately, and the player goes back to Observe in his loop to determine his next order and the future Action Turn it will be executed.
The games uses a playable simultanous movement system that synchronizes movement rate and rate of fire so there are no special opportunity fire rules.
This may look complicated but I've played this with 12-18 year old kids that had no war gaming experience. The OODA Loop is a natural way to approach problem solving so you don't need to teach it. One die roll, add or subtract a few numbers, add that to the current game turn and that's your future Action Turn to execute your order which handles initiative determination and gives split-second results.
Reading the data card and knowing where the information is and how to use it may take awhile but like any other game, once you get the basics it gets much easier.
Wolfhag