4. Tactician Mode
I can't really say, I've only played TM outside of EE. I'm told it's just a lot more HPs, with I'm ok with. The AI seems smart, and not being able to always insta-gib an opponent feels like a tactical challenge to me, i.e. tactician mode. If I had complaints here, it would be that DOS2 suffers from what most TBS games suffer from in their later acts. Act 1 felt ok, but by late act 2, I feel like I can curb stomp anything in non-boss fights. It reminds me a lot of X-COM in that if you survive the early parts, you win. I don't have a useful solution to provide, but that's my feedback on it. "
There is one major problem with this statement and the comparison with X-Com.
In X-Com you will only have a cakewalk in the lategame if you never lost a battle (or lost a very low number of them), which is not a reality unless you are very good at the game or save scum (I'm not considering lower difficulties here, it's intentional). And this is realistic on that setting, admit it or not, a war WILL be easy if you're not losing battles.
The problem with the comparison is: On Divinity you can't fail, there is no scenario where your best soldier will die permanently and/or you will lose items or progress. Which in turn means things need to be balanced in different ways.
On X-Com you can actually feel the increase in difficulty if you go there, because stat bloat is not the focus of it (it exists, but is not the focus), on Divinity, at least currently, at most you're getting longer fights.
In conclusion, a higher difficulty just increasing enemy stats is bad (plenty of examples to go around, Bethesda games are often a victim of bad difficulty scaling). Increasing the enemy stats being only one of the aspects of difficulty scaling is already a major improvement.