I would also advocate changing your army list from time to time. Your opponent will then have to keep their list rotating as well. Sometimes you will have the advantage and sometimes they will, but most of the time you will have good even games.

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That is the problem indeed :
I usually go for high activations myself, but that doesn't make me love this mechanism
It is just that I feel like the ability to act after your opponent has commited should depend more on the strategic rating, and less on using army lists side effects (especially in a taus vs marines confrontation).

that is why one of my proposals advocated allowing a player to pass a number of time = to differences in units number + differences in strategic rating rolls (or just difference in strategic ratings value).

Thus delaying would still be feasible, but it would be a feature of the army.

Some armies are built with out activating in mind. The siegers are meant to 'counter attack' the enemy (in true WWI fashion) so here the out actiivating aspect models this. the Titan armies on the other hand are built with the knowledge they will never out activate.

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If I want to delay I take a few cheap formations like Sentinels.

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i think its a  aspect of the game that works nicely in both manners for and against. i really dont see the need for a pass option to even activations as this will be a penalty to some armies if you even out the activations as you take the points cost into account for example you get alot of cheap inferior  units, i get less but more resilent and reliable units, and generally the popcorn lists are not marine in my experience and there for will suffer command break down the more dice you roll. so really it all even out at the end of the day.

I'd like to update my Delay rule suggestion

Delay:
If a player has fewer remaining activations in the current turn than the opposing player does then the player may issue a delay special order.
A formation given a delay order can do nothing when it is given the order, but it may then be given another order later in the same turn, with a -1 activation penalty. A formation cannot be given multiple delay orders in the same turn.

No extra book keeping is required btw. All you have to know if how many formations you have yet to activate and that's something that you should already know. Then you just compare with your opponent's number and if his is bigger, you're allowed to pass.

This is how Hell Dorado skirmish game works, btw, and it works very nicely. Having more activations than your opponent is still a big bonus but not staggeringly so.