I do, personally, think that Larian could build in a better learning curve for the combat style for those new to D&D or turn-based. There seems to be a big ramp-up between the tutorial and encounters directly afterwards. Hopefully this will be done with different difficulty levels later on.
I picked up a lot of the tactics mentioned before when playing Divinity 2 (my first Turn-based RPG). While the combat in that game isn't completely the same, if you are struggling you might consider trying it out if you haven't already while waiting for early-access to continue adding more content.
(I will add that the enemies in BG3 definitely seem more tactical than in Divinity 2)
