Take a look at the screenshots below (taken from "Sandbox" mode of play).
The regiment in the foreground (97th New York) can't shoot to the rebels because is blocked by another federal regiment. In TC2M, to put the 97th New York into a good firing position one would need to move the regiment in column formation to a new firing position. That was cumbersome.
There is a new command in Scourge of War: lateral move. Just one click and the regiment will move to the right or left without loosing their line formation. Much better! Note how some trees have lost their foliage.
There is no doubt that from certain angles, Scourge of War looks great.