Tactics videogames get around the more powerful enemy problem by giving you arbitrarily good coordination, and the enemies the intelligence of unusually belligerent doorknobs. Also by generally stiffing the bad guys on stuff like healing potions - just imagine how annoying fights would be if enemies chugged those suckers like players do - how easy it is to perma-kill them vs how hard it is to drop a player unit, and most of the deeply cheesy stuff that players are absolutely encouraged to use. If you come up with a character build that trivializes the entire game, you are all clever. Drop that same build on an enemy and the game's a terribly balanced piece of crap.

Which about tracks. The point of a tactics game isn't an even fight, it's to give the player a moderately to severely challenging optimization problem.