I cant play myself yet so i can only try to judge indirectly, but it looks like i was too optimistic at first.

It may be they need to balance the whole tactician difficulty much more.
By the sounds of it, the game plays as the early ea version where all enemies were several levels worth of stats ahead of you - at seemingly similar or same levels.

And since the new armor mechanics are too simplified themselves, it all ends with a larger negative feedback effect in the gameplay itself.