Re: Warp, Motion, Accelleration... ugh...
The Picard Maneuver belongs in the same fantasy tactics category as the "dogfighting" one-man ships in STAR WARS and BATTLESTAR GALACTICA.
Different deck of cards here... why do you feel "dogfighting" is not realistic in sci-fi?
Not only do I think it is realistic, I think it has its place. Star Trek simply chooses not to employ the tactic. Light fighters would be capable of maneuvering and avoiding torpedos and phasers, as well as being small enough to be difficult to lock on.
~Tighr™: Not helping the situation since 1983