My .02 would be the starting point would be the death of the FAC's parent ship.
Most scenarios are only going to see one FAC platform per side. TMW's battle involving the Celestial Queen is the notable exception.
So it would be relatively painless to know when an FAC's carrier is dead, and the attack craft's hope of rescue gone with it.
I think it's very much within the western mindset of "all hope is gone, might as well make a good show of it." I mean, the Scharnhorst and Gneisenau (Damn I have trouble spelling that) kept flying their frigging flags when it was obvious they were going to sink -- on fire, listing, surrounded, etc.....
But rather than cluttering the game with morale rolls, you could simply state that IF the FAC goes kamikaze, the controlling player is going to lose a certain % of the craft's VP value. A 9 pt Harpune, for example, would award the other side 5 VP (9/2 rounded up) if it deliberately crashes into an opposing hull. I don't know how much damage it would do, but regardless, that action better be worth it, because if you don't end up inflicting any structural damage, you're not balancing out that VP loss.
I think that automatic penalty goes a ways towards balancing the crew's suicide with western sensabilties. Even when all hope is lost, there's a consequence for the controlling player.