Comparing ATB to other gameplay modes

If you had to compare ATB to any other gameplay mechanics in other games which would it be? Would be like Action point based combat similar to say Front Mission (made by Square Enix), Fallout, X-Com? Or would it be more similar to a pure action rpg like Deus Ex, FFXV, The Elder Scrolls, and Dark Souls? I started wondering this after playing Front Mission and then playing Deus Ex. Though I can say the only thing that separates ATB from Action point based combat is the way combat flows in the way if you're fast enough then your enemy won't be having a phase to attack if they've been cut to smolders.

Do you also have a preference?

I don't mind the ATB, but I think X-2 is the only game that ever got it right.

X-2's works because there are a bunch of things that affect the length of your ATB, so they incorporate the wait/recharge time into the tactics.