Unless there's more to this patch for naval reworks I think based on conversations with people in discord and reading the forums a bit I have two modifications to naval combat.

The biggest thought is just that as an attacker there's a bit too much of an advantage for the attacker. This is conceptually 'appropriate' in my head but largely it's from a desire for balance. 

On the first round of combat and only the first round the attacker's ships all have the following status: Pursuit, all distances are halved. Movement is halved. Firing range is halved. 

Attacking an unarmored enemy boat with more than one boarding vessel gives it a penalty " overwhelmed " and the target loses strength equal to the number of attacking boarding vessels.

Transport Galley's MUST gain the boarding vessel property. Everything in this game that's a unit is a military unit. 

Only ships with boarding party or armored apply zone of control. All emblematic boats gain boarding party.

Armored boats gain additional protection from bombing runs or mortar fire.

Should Gunboats have focus fire?

So ... I think it bears more thinking about and I have no idea if it's possible. 

But this may be partly what's missing ... boats that don't move at least 1 hex have a defensive penalty. 

So now if you attack with a boarding party you've more effectively locked down a targeted ship.

The idea of having an overwhelmed bonus now seems unnecessary, superfluous, even.

A rear attack still seems like a viable option for combat on ships. Might only be appropriate for gun platform ships - although even modern ships ten to have their command towers / command bridges further to the rear so there's a justification there as well. AND this advantage of a rear attack also helps to emphasis the need to try to keep paths of movement available.