I've seen a lot of posts on this forum either saying that Tactician mode is so hard that you can only be successful in it by exploiting the AI. Or that Tactician mode is way too easy, and they just faceroll through the game. I've realized that both of these perspectives can be true, which seems kind of impossible. But it's not, and here's why...
In DOS2, as with most RPGs, much of the outcome of any fight is decided BEFORE the fight even begins. Yes, your tactics in the fight matter, but what matters more is your level, your builds, your gear, your positioning before the fight starts etc...
So you are going to have some people playing Tactician with suboptimal builds, poor gear, maybe under-leveled. And yeah, for them Tactician will seem way too hard. It may even seem like you have to cheat just to survive.
Then you're going to have people who have the absolute optimal build. Have robbed everyone blind so they have tons of money for skills and good gear, and know exactly which fights to do in which order. And for them, tactician mode is going to seem easy.
End of the day, this is an RPG. People are going to have vastly different play experiences. You can't expect the challenge of the game to be the same regardless of how you play it.
Personally, I think tactician is fine so far. As I go on, maybe it will feel too easy, but we'll see.