I like how they formalize they idea that you can make a "to hit" roll against not just armor class but any ability score (since it's ascending AC, the scale's pretty close).
Combined with "to hit" numbers being expressed as bonuses (as in type III D&D) it means you can skip a lot of special mechanics for nonphysical attacks & it all goes smooth without having to invent a new rule for every kind of attack. (Not that I'm opposed to different rules for exotic attacks, but doing it this way as a general rule makes hacking and guessing a lot easier.)
Like ok, you want a mind blast? Your wisdom bonus is your plus to hit and the opponent's wisdom is the target number. Yay. Throwing a boulder? To hit vs. dex-as-target number.
If you can think of a reason this isn't a good idea (other than minor pixel-bitching about how the numbers line up) let me know.
I should shut up now, I gotta run a game tonight...