The thing about space that makes it interesting, and that the normal squad-tactics combat doesn't really express well, is that you're not really standing still with respect to everyone and everything until something moves.
Like if you picture moving a squaddie around a field, they're at square B17 and they move to B21. Now their default state is to be at B21 unless you make them do something. And it's no harder to go back to B17 than it is to move on to B25.
But picture a spaceship, initially "at rest" in our frame of reference at B17. If they move the maximum distance possible (that is, if they perform as much acceleration as they can muster) they can move (say) four squares to B21, their next turn's "no effort" action is to move on to B25. (Ish. I'm fudging to keep us boardgamey.) The ship's options in its next turn aren't "move four squares in any direction", they can't move backwards at this point because it would exceed their maximum acceleration. Maximum acceleration can only get them back to rest in our frame of reference. They can, however, get to B29 in this turn (because they're going four squares/turn in that direction, and can accelerate further). And on the next turn, they'd have a velocity of eight squares/turn, and not have the option to return to rest at all. Returning to four squares/turn would be the best they could do.
(This can be fairly intuitive if your interface makes it so. You just have to indicate to the player where each ship *would* end up next turn, and show them the choices of where they could end up instead. It's no more complicated than showing a movement region around a squaddie, it's just that this region isn't always around the ship.)
So in this kind of situation, any terrain at all can be deadly -- if a ship drops mines in a region of space, you might not be able to change course quickly enough to avoid it. (And if you're thinking of doing this at relativistic speeds, it doesn't have to be "mines" -- just letting out a cloud of gravel would be devastating to any ship that passes through.) And don't just think of the strategic possibilities of terrain at rest in the frame of reference, because the terrain might be in motion as well. Mines released from a ship will have the velocity of that ship when they were released. The entire battle might be traveling six squares/second through an asteroid field.
So anyway, doing ground-based squad tactics in a completely empty black field, yeah, that's kind of boring and the more terrain you have the more interesting it gets. But doing spaceship combat with a lot of terrain would be prohibitively complex for the player to keep track of. (In X-COM, you can at least be assured that if you have a squaddie run at a house, he's not going to be unable to stop in time and hit the wall and die.) In space, even a little bit of terrain might be enough interesting and difficult complexity when everything's in motion with respect to everything else.