For me, it's the lack of micro transactions, no online only nonsense, challenging but fair combat even on lowest difficulty. Are there things that can improve? Absolutely. As someone that played a ton of Pillars of Eternity, this has been a good experience overall.
I'd like to see a barber shop in the camp, by you-know-who. If they can let you change classes/respec, why can't we change appearance as well? I'd even go as far as race changing too. The qol not having to reroll would be very handy.
I also wish there was a pop-up for casting concentration spells while already concentrating on one. I've gotten better about it, but I still overlook that detail in the heat of battle.
Larian is working on a way to change your appearance during the game I think I've heard. But they seem ambitious about it. Like people would react to your new look. Not sure what's official about that though.
It's a great game but there is still a lot of tiny things to fix. It's got very strong bones though. The sort of things I have problems with are easily fixed.
Also, just make rerolling free. Seriously, I'm just starting dnd, I want to be some kinda spellcasring warrior, and the options are: paladin, warlock, paladin/warlock, paladin/sorcerer, eldritch knight.
Just being able to try out all the different options would help a lot. Not to mention, I'm oathbreaker paladin and you have to pay to fix your oath (1000g), pay to respec, and then break your oath again. It's too much! I accidentally put 2 points in my DEX during character creation but the cost to fix it is just too high right now.
100g ends up being a negligible amount of gold around, like, level 6. I don't disagree it should be free, but the price is extremely low once things start dropping magic items and shit constantly.
Also, don't sweat your build too much. Tactician is 100% beatable with a bog-standard single-class party of companions and a non-min/maxed main character. I didn't respec anyone at any time, and played a Swords bard with fairly bad stat allocation at the start.
My first playthrough was totally blind on Tactician, and I've had 0 experience with 5th edition DnD, and it wasn't too painful. I've played Larian games a lot, so that was in my favor, but even that experience is only really necessary on the hardest fights at the highest difficulty.
Whaaat? That's ridiculous. What the hell is ol' "Withers" even doing with the money? It would be great if he kept upgrading his tent and whatnot with the money you give him for respecs.