-SPOILERS WITHIN-
Note, I am playing on hard.
Near the end of the first map (Cyseal, obviously) the game starts getting much easier. You start getting more loot--a lot more loot, too much, I think-- and gold becomes so plentiful the careful purchasing you made early on becomes irrelevant and you now have enough money to essentially buy anything you want, so long as you loot and sell everything--a problem Divine Divinity had as well.
The scaling on enemy strength, health, and sometimes levels does not go up high enough. I no longer need to play carefully and deliberately--I COULD say I can play sloppily without worry, but in fact it is usually so easy that I can't even play sloppily because most fights are such a breeze anything works.
Maybe I am just unusually good at party building and carefully choosing my weapons and spells, but I'd really like the game to be more unforgiving with me not trying to metagame "in reverse"--I don't want to have to hamper myself in terms of skills and armor used just so I feel like I have a fair fight. I'm not even using certain combinations anyways, I'm not using the Glass Cannon talent in any way for example. I did choose leech, but I didn't know leech would do what it did later on, which clearly can't have been intentional, as using a bleeding skill should not be healing that character (heh). And once characters have a variety of CCs, such as blind, knockdowns, etc, most enemies can be killed before they even start to attack.
It's fairly easy to boost your resistances over 100% and be healed by elements. I have not done this, but if I wanted to, I could, and the game would be even easier. I haven't done this because I haven't needed to despite not even paying attention to resistances on gear. I'd like to see diminishing returns on how resistances stack, perhaps, or a stat that "pierces" the resistance of foes, perhaps one can be made for each element.
I'm not even playing with a mage, besides a healbot/CC/some damage Jahan, so I'm not even really using a fireball launching mage which I imagine would have made this game even easier. I don't have a single fire or earth spell learned on any of my characters. I do have a rogue with some ranger in him that sometimes uses fire arrows, but sparingly.
Another issue is the AI seems to get increasingly dumber as the game goes on. Characters walking across surfaces that kill them. Line of sight issues where they hit terrain because of the level of the angle you are at.
The only fights I can remember I felt were well-tuned were mostly the fight in front of the lake entrance to Hiberheim, the entrance to the forge (I think that's where they were) with the large group of Immaculates, and King Boreas (which you can somewhat cheese by having a person outside of the fight run around smashing statues, but I consider this to be a valid strategy).
Hopefully this some of these issues will be addressed in a later patch. I love this game, but the combat is getting so easy my brain doesn't feel like it's getting the workout it did going through Cyseal.