The excuse you're giving is essentially that the game was poorly balanced for anything after Act 1. This unfortunately is the natural result of a game so large that it's not possible to do a complete playthrough with the same characters before the next build comes down the pipe forcing a restart. Because no one takes one set of characters through the game, they have no idea about an ACTUAL player's equipment situation. It was clearly a mistake for Larian to try to release a Tactician mode on Day 1.

The bottom line is that Larian set their expectations for a Tactician mode which was similar to the D:OS 1 mode. That stretch goal wasn't promoted as "Pledge a little higher, and get the exact same stat bloat that other RPG's throw in and call it a day!" Even if you enjoy the challenge, that cannot be denied.