On theater of the mind, I may be an old crotchety bastard... or I may want my wargames to be wargames and my role play to be role play, but I find that accurate mapping can get in the way for me as a player, the second I start counting squares and optimizing for how many dudes I can get into a fireball in the heat of combat is the second I start playing a totally different game.
I do like a rough combat map so you can tell kind of what is going on, but in the same way I don't want to track XP as rule in D&D, I really don't care if something is 45 feet away or 60. I would probably give you the option of hitting more guys if you exposed yourself to danger or something. This does require trust in the DM that when they say "sorry it will take you 2 rounds to get there", they are being fair and keeping things balanced.
As and aside I find the rules in the Lazy DM's guide for theater of the mind pretty cool, and a good stepping off for doing hitting people with area effects and not needing a map.
I also like how Red Markets has kind of set conditions and solutions to said conditions (say "in cover" and "flanking "). This kind of gives you some of the conditions from fate, but without needing to invent them all on the fly. But conditions and ranges feel way more narrative to me than battle mats.