After playing with the "Real Infantry" mod, I can see the potential for a whole game based on primarily infantry combat.
There is also a disturbing parallel to modern-day warfare in the late-war Japanese use of suicide bombers. I have no idea how this translates to CC use, but I can only imagine the terror when you spot a guy toting an anti-tank mine and heading straight for a nearby Sherman. "Get that son-of-a-b...

As for assaulting fortifications, we all know what a b*tch that can be, not to mention hidden MG nests. The need for AI programming would be minimal, depending on the time period.
Also, there's the famous banzai charge. You have a thin defensive position laid out, and out of the darkness there's 75-100 screaming Japanese charging straight for you!
As I mentioned before, there's the challenge of actually doing an amphibious assault -- that would be tough to pull off. At present, we can't mount infantry on vehicles -- that would be the hurdle to overcome.
The basic problem, IMHO, is that the variety of combat situations encountered in the PTO is vastly underrated and misunderstood.