Yeah, 'Tactical resting' seems like such an obvious feature to add in a crpg yet most only do it in a very surface level, and Larian's games are no exceptions.
Realistically though, I doubt it will change in divinity. Larian have never shown any interest in a proper rest system and even when forced to make one in bg3 because dnd they fully focused on the social aspect of it, making it just a hub for companion quests ultimately.
If I had to say it fancily, they want to tell a story, not an adventure, and tactical resting would be part of an adventure.
But I would be glad to be proven wrong.