The answer to your question is yes, there is more than that. The AI is allowed more things that were considered unfair to new players and many enemies have new skills and usable items. I'm not sure about the amount of enemies because I haven't played classic enough to know the difference. The stat changes are just there to make mistakes more punishing and reward good choices but it's not the main thing that will change how you approach things.
Thanks, that is what I expected, but it seemed some were making it sound like it was only a stat boost and thinking Larian took steps backwards. So if AI has more things at its disposal in Tactical, then I totally can see no stat boost necessary for a different experience vs Classic. Will be interesting testing over the coming months.