The big change I noticed is that my characters could be killed more easily, so how one approaches a fight and being able to kill enemies quickly is more important.
Sometimes enemies would have a new ability too, like the Immunity to Water aura on the Fire Slug Queen, although maybe any enemy buffs I noted may just be due to the patch and not Tactician exclusive, I can't say for sure.
It didn't seem hard to me and my playgroup, but we have played a lot in EA and are very familiar with the mechanics, fights, secrets, etc.
I also avoided Wits entirely. With no investment we still acted alongside the enemy but we were a lot stronger than Wits-stacking characters would be. I didn't know Wits had received such a big change since the EA, but this worked for us.
Of note, the entire team was based around physical damage, which is performing well in the current patch.
Simple stat inflation is a boring way to make content harder, but I would be very disappointed if Tactician mode was made easier. It doesn't seem like only a stat increase occurred here though.
