Perhaps this was just inevitable because the previous game's Tactician difficulty was good because it was designed based on many hours of feedback from players, feedback which they simply didn't have past the end of Act I.
But then you take a look at the current state of act 1 and realise they hardly even bothered changing anything despite having one year's worth of feedback, playtesting and player submitted logs. I'm fairly certain I can count the amount of encounters where the enemies clearly had new abilities or mechanics such as an aura buff on one hand. Similarly I can't remember a single time where I ran into a fight that featured additional enemies like tactician in DOS:1. I realise that whether or not adding more enemies counts as a proper way of increasing difficulty is an entirely different discussion, but it still adds something to the fight that's more than just a flat stat increase.
