Tactics are how skills and moves are used and combined, not how many AP you can carry over to the next round. If larger numbers mean most people don't try planning 3 or 4 moves in advance, it isn't more tactical than if smaller numbers do encourage that.
Yeah, as has been mentioned before, the XCOM games provide good tactics with what could be described as 2AP-per-turn. That said, it is also fundamentally different, with tactics that rely more on positioning than on frequent use of skills.
That's a big plus for XCOM. Much of the time you're trying to position your troops correctly, and using an ability is a pretty big deal. I am still sceptical about whether this is a good thing for D:OS2 until I have a chance to try it.
The ideas I like so far (these were also used in XCOM):
- Melee abilities should provide some free movement in order to help melee characters position effectively.
- Ranged abilities shouldn't require any free movement, but they should provide some capacity for aiming around obstacles. Also, perhaps instead of having a strict range limit, they should simply have range penalties.