Yes some additional planning should be required, but there is nothing "Tactical" about a single buff that makes all enemies 50% more damage spongey.
If anyone can show that the AI is different between difficulties, that might be something. But people wanted to fight more difficult AI, not just meat mountains.
Of course it's tactical, your usual one size fits all strip armor and CC to death does not work, that's the whole point of it.
The AI change is right there in that sentence - it gets a chance to actually act before you shut it down and blow it up to smethereens like you can do with 90% of Classic encounters.
"It's tactical because the numbers are higher"
No, it's tactical because usual monkey business does not work and you need to actually be smart. In classic you can win bloody most of encounters in one silly way - put a buffed up reflect tank up front, party way at the back, spread aids on the ground and let shit die in oily fire of CC while it helplessly tries to reach your backline. Apply knockdown and CC at will and port eager ones back to the fire.
It works because you can strip armors way too easily and once those are gone the things are as good as dead, there's no AI it has no chance to do anything.
