the problem is they had to give the goblins 3 times the hitpoints as a balancing mechanic for their unnecessary elevation system
I disagree with elevation being unnecessary. This is useful for tactical advantage and for strategy planning with the godsawful camera angles. If the enemy AI had some intelligence then the health could be more in line with what it should be. They should move to look for a hidden player and not just stand there like idiots, maybe some should even run away if they take damage. If they know an enemy is somewhere in the rafters then they should use some kind of AoE attack up there to flush them out. This kind of behaviour would also help those that insist they will only play melee and rush in to a fight.
I also like the tactics elevation offers, though I'd suggest that it gives a +2 instead of advantage. This allows you to have regular-AC goblins, as it will be possible (although still difficult) to hit them from low ground.
However, and I can't believe I'm going to say this, a problem with elevation is that enemies can't jump. Hear me out. At the goblin camp, I took my party to the upper levels (requires a jump, even if you sneak top right) and spent the remaining turns picking off the goblins on the ground who couldn't reach me. Every single turn, the ~10-15 goblins+ogre without ranged weapons took 20 seconds to think, then did nothing because there's no possible path to reach me without jumping. If BG3 allows PCs to reach otherwise-unreachable areas via jumping, then they also have to give enemies the ability to jump.
Or, much more preferably, make sure there is a non-jumping method of reaching every surface where a combat would feasibly take place. I really really really don't want every enemy to be a frog.
