All that said, next I'll post all the ways BG3 is better than WotR. If I think of any other pluses WotR has over BG3, I'll also post those, but I think I got most of them.
2/22. Animal companions are implemented very badly. They're just too strong. Do you want a tank for unfair? Forget multiclassing, a horse is enough (it is one of the weakest pets). I'm not even kidding, I finished the game that way. It wasn't even too difficult. Most of the characters were far from being optimal.
4. I wouldn't call the need to spend gold on crusade a good mechanic. Honestly, all this mechanic is removable because all it does is waste the player's time. The crusade mechanics are completely disconnected from the rest of the game, if in some patch they decided to remove it, the game would only benefit. At the moment, this is an extremely lame version of homm5, and if you didn't have to deal with it all the time, Act 3 wouldn't be that bad.
6. TB is tragic in pathfinder mainly because the fight was created for the RTWP. Enemies AI is almost non-existent, and they almost always attack the first character they see. Of course, unless they show up in the middle of the fight, then no matter where your main character is standing, they will chase him even if they were to catch AoO from all characters on the map. Fortunately, their next game is fully TB which means that maybe this time this mode will be fun.
7. Most of the fights in the game are all about buffing, then order your party to move. This way you can win about 80% of all fights in the game, even on Unfair. The remaining 20% are fights where the eniemies have high AC that you need to use short buffs.
11. Really? How is the game balanced? The Owlcat wouldn't be able to balance it even if their lives depended on it. There are tons of archetypes that are extremely unbalanced, some are competently broken, some are totally useless and some still don't work properly. The stats are so bloat that the goblins of bg3 don't seem like a big deviation from the rules. If this is a problem in one game, it should be in the other as well. Most spells are virtually useless for this reason, unless you use questionable interaction with expanded arsenal (which still doesn't work properly, by the way)
19. In RTWP mode, if the characters have no clear path to the opponent, they will circle around and catch all AoOs. Often times, any obstacle in the way of the pathing will stop working. The characters will just circle around. This happens more than it should, unfortunately. The best example will be the Nienio recruitment. The character on the horse is not able to avoid the bonfire and reach the archers on his own.
24. A large variety of enemies? Compared to what? In act 1 you fight a babau then you meet the same only "boosted" throughout entire the game. Honestly, we should compare the opponents only from Act 1 to BG3, it turns out that they do not differ much in the number of unique enemies.
25. Random encounters are the biggest crap in this game. From the middle of act 2, a random encounter, in most cases, ends with either the death of one character or the complete annihilation of your party. Most bosses are easier than any encounter in act 3. Hope I never see them in bg3
27. You shouldn't run out of spells in the main game because you can rest as much as you want (within reason). In most large locations, the corruption either doesn't work (Shield Maze, Drezen) or you have a lot of items to undo it (Gray Garrison, Ivory Labyrinth). Most of the items that require DC are largely useless because in practice they have a 5% chance of working.
17/31. I don't understand this point, the game literally has no facial expressions. I wouldn't call it any advantage, and certainly not something that is better than bg3.
32. The game has a lot of broken mechanics. For example: double stacksAC from two different classes (shouldn't work like that) or pets. Most of this is due to poor implementation by Owlcat. One more example of protective luck + fortune + cacke allows you to cheese the game without any problems (in this case it's not entirely Owlcat's fault).
If I have time, I will refer to the rest of the points.