Back in D:OS (EE), NPCs received a 20% buff to their health in Tactician mode. Also, in Classic mode players receive a 15% buff to their health (which was lost when choosing Tactician Mode instead, making the gulf between NPC and player health even larger). NPCs also had access to more skills and abilities in Tactician mode.

I think there were also bonuses/penalties to hit chance, but don't quote me on that.

That doesn't sound too different from what's being reported in this thread for D:OS 2, does it?