I really wonder what kind of "improvement" the upgrade of the Necromancer platform DO (besides of making it more beautiful with decorative statues, etc) ?

Jonelath gives a bonus to melee resistance, while Igor gives a bonus to magic resistance (from Lancet's FAQ: +10 base, +20 after the first platform upgrade and +30 after the second).

In the original release of D2:ED, when I checked, the difference due to platform upgrades wasn't noticeable when using high level creature parts; I had to switch to low level parts to see a difference in the stats. In DKS with my creature having all perfect parts, its melee resistance with Jonelath was 65%; after the first and second platform upgrades it was 66%.