Part of the problem at the moment is that the AI isn't working as well as it should. It sees through walls and tries to shoot through obstacles as well. Plus, it doesn't prioritize weaker characters. Once that's working, it should be a lot harder.
I want to bet my hand that Larian can't make an AI that can outsmart me. I play some online games, where they put quite a lot of effort on making fair AI that is supposed to be a challenge. Even when I make a lot of mistakes, I still beat this AI with ease. It took a lot of time to create a chesscomputer, which could actually win most games against players at grandmaster level. But still, the chess game is very fixed, they spend decades of time on it, plus the chess computer couldn't win all games. This game has a lot more factors then a chess game, Larian will never ever never create an AI that can outsmart me. Thus the AI has to outlevel or outnumber me, simple as that. In which case I will most likely still beat them. I already noticed a lot of flaws, like enemies preferring to attack the closest targets. Every AI flaw will expose them to the might of the human brain.
In a lot of hard games, they gave the AI a lot more troops with a lot more levels and even cheating AI which had infinite mana and still players were able to beat through.