For me the problem isn't whether tactician is to easy or to difficult, but that some builds simply break the game.
I have found a summoning build that lets me cheese any encounter without any of my characters even being involved in combat. Apparently lone wolf is also really abuseable. I don't understand how Larian is so bad at designing systems that aren't higly exploitable.
For me it's easy. I thought having two summoners would sound like a fun party setup, turns out their damage output alone is enough to get through any encounter.
Even though I tried minmaxing other skill focuses to challenge myself, they just don't compare. I rather have balance man make the next Divinity than Larian if their combat systems can be broken so easily.
Also, tactician simply bloats hitpoints, instead of encounter design and AI behaviour as stated in the kickstarter.
That's probably the most disappointing thing about the difficulty mode, it's just lazy.
So basically, you are lacking an "it's to easy" option.
I have a party of 3 physical damage and the demon lady who is a water/air mage. I have a the guy I made, the demon lady, the elf lady, and the dwarf. I had them all go to default of what they are, but have build the dwarf as a ranger since so he isn't optimal. My guy is a two hander user whatever the fighters skill is called. I've barely dented the content off the boat in the new city area. Right now I've been trying the scarecrow fight and getting my ass handed to me and thinking I may have to come back later. I'm either going to hit the town or look for the witch. The enemy summoners I have come across have been pretty easy though and I haven't looked at any of their skill books. Unless the last first island fight with the guy head bad guy, there was this floating lady that may have been a summoner. Whatever she was was a huge pain in the ass.
I think I'd care more about imbalance if other games had good combat and I wasn't forced to always create my own rules to make games playable. Such as never respecing in game. I wish the characters didn't have so much content so I could create my own party, but oh well. I've had to break a lot of my rules in this game like never having a character die, never reloading to make different decisions
Even though I like a lot of combat changes from DOS 1, I think chardev (and gen) remain a weak point. I am hoping that the person who made the epic encounters mod for DOS ee makes a mod for this game focusing on chardev and itemization.
I haven't done much looking but one of the things I think is way off is the huge jumps in gear stats between levels. It is crazy. This, coupled with the lackluster chardev makes leveling more of a pain than something exciting. I hope the epic encounters mod for this game also recuses the level cap to like 10 so you are much more restricted by points, added with far less significant gear jumps in level, and less stats on gear. I also hate random loot and being forced to pump lucky charm for a character and have him be my looter. I do like that the combat and utility skills were separated, but this game will benefit a lot from an epic encounters mod. And the bonus is the epic encounters mod will have to focus much less on making the game difficult since the tactician difficulty is actually difficult, which wasn't the case at all with DOS EE, so it can poor a lot more focus into chardev and itemization and item placement.
I also love the non-OP crafting. Not the crafting itself, but the fact that it isn't game breaking like it was with DOS 1.
I also resigned myself to knowing most non-super indy devs will never make a game with good chardev and combat and mods will be needed to make either good with very few exceptions, but this game is so far improved than the original when it comes to balance and difficulty it is like night and day. The framework is in so much of a better place in this game than the first it is crazy. So crazy that the content mods that come out for it will be playable without any gameplay/systems mods. That is unheard of and never been done before. Larian is the first to do it in my opinion.