We need better AI. much better AI. We need more enemies. We need fewer potions and elixirs. Camp supplies need to be seriously rationed. We need Honour Mode. We need no rest areas. Haste should be entirely removed from the highest difficulty level.
I can't argue with that. The problem is there will be people who will complain and they first and foremost want to make money. I would like to see a difficulty level above tactician that was Tactician plus which had those types of deeper restrictions. It would really add to the choices one would have to make. I like it.
Making the "AI" better, or more effective in action, is not as easy as it sounds, I'm sure. Simulating reactive behavior, and keeping performance in check is tough.
What we don't need are inflated stats and hit points on the enemies.
I think this does help. Each battle is nothing more than a damage per turn equation. So adding HP to your target in affect reduces your damage per turn. Increasing your opponents stats in affect increases their damage per turn.