Have you noticed that all dungeons and buildings are huge wide open spaces with lots of elevation, everywhere? They're the same as Wilderness, just indoors. This alone eliminates so much atmosphere and tactical depth from the combat.
No narrow hallways, no chokepoints. And even if there were, enemies just jump over or everyone has a strong ranged attack. The party is never trapped or surrounded in a tight spot. A scary melee-only monster never surprises you from behind a tight corner with you having nowhere to run. E.g. Minotaurs and Hook Horrors, jump jump shove shove. Tanking is pointless, mobility + DPS rules the day everywhere.
Hiding behind cover for protection is never useful unless it's an entire wall somewhere far away.
Ranged units never have to switch to melee weapons even in dungeons, as there's always somewhere to teleport or shoot through a crack. Ranged characters are not rewarded for also investing in melee as a back up, but are rather rewarded by going all-in on ranged.
BG3 needs much better dynamics to dungeons and combat.