I noticed that for many DnD fans this game seems difficult, a strange coincidence.
Maybe not a coincidence if DnD is all they've ever played.
This may be the case if they don't play video games and only tabletop, also a lot of groups don't start at low levels because they are "too hard" (more like you can't rush into something and expect to instantly win.) I play DnD but have never played DOS, and usually only play TPS or other types of real time games. I did not find this game difficult on my first playthrough but I tend to play ranged and stealth in most games and am also used to real time tactical positioning. The hardest part of combat for me is having to micromanage the camera so I can see where all the enemies are since there is no Z axis.
Stealth (and ranged) is something I really recommend for anyone having issues with combat, not because the AI is stupid, but because you won't walk into anything before you are ready to deal with it. Also in areas with higher ground, it is often possible to shoot ladders to stop enemies from coming up behind you. Use spells like Web and Grease to keep enemies where you want them or to lump them together so you can set them on fire (with cheese or spells.) Other than this, Maximuuus and Madscientist already gave the best ways to add varying levels of cheese to change difficulty levels.