Ohh the game is definitely tougher then before but that is certainly a good thing.

Now not ALL encounters are well balanced mind you (though quite a few have been fixed up) and you cannot just make your characters anyway you'd like and expect to win (as you need... certain... combinations)... and not all abilities are good... but still it works.

However it does a few things SO FAR that DOS1 didn't
1) It has tough fights without cheapness such as endless immunity, self-destructing enemies spawning in the middle of your group, or enemies suddenly surrounding you from nowhere... Or a boss that heals to full constantly.
-Not that all fights are... fair... Stupid frogs!
2) Your fighters and stuff aren't as caught up on your wizards as they were in the first game.
3) Fights don't amount to a first turn CC fight
4) You don't break the game over your knee just by not being a moron... such as AP inflation.

I played on Tactics mode in DOS1 because I was so used to the game that it was getting a bit boring. Yet I noticed that it only made the first few fights tougher... I still powered out of control and eventually became too tough for the normal game.

Divinity Original Sin 2 on Classic is tougher then DOS1 Tactition mode.