No one in the trekverse makes full use of its technological capabilities (ex - in the 24th century, arguably sooner, the federation has subspace transporters, ideal weapons platforms; can create tranporter duplicates of people; the romulans can exterminate all main federation worlds by using cloacked long-range torpedos; etc).
That being said, introducing cloak* tactics - beyond the ship decloaks before firing - would be an inspired move in an hypothetical romulan war production.
*And the fans will rage on the net: 'Balance of terror' establishes that:
-the romulans were not seen during the war;
-they don't have warp in the 23rd century;
-their cloack is new - it would be fub to watch all the ~'it rapes my childhood' type reactions to introducing large scale cloak tech during the romulan war.