User blog comment:SlashZero/Spring 2015 E-5 Hard Boss Pre-final & Farming Composition/@comment-25477086-20150506200458/@comment-861160-20150507032337

Echelon has no obvious benefits for night battle according to http://kankoregouchin.blog.fc2.com/blog-entry-37.html

The only apparent differences between the formations is accuracy is the best for line ahead, double line is a little worse, and then the remaining are all around the same at the bottom. It's not the same as day battle.

And you're right regarding the night battle attack power of Mogami-class versus battleships. It just hasn't felt like that for me during my runs, probably because my flagship tends to miss a lot at her level. I'll change that.