Game difficulty balance is a hard one to get right - the way I tend to wait things is to have 25% say its too easy, 25% too hard and around 50% just right ... so long as the two sides who 'complain' don't find it uberly easy/hard - they generally get a fair amount enjoyment out of the game.
With each iteration I try and improve the games feedback and assistance for newcomers and then in contrast enhance the AI and difficulty slightly to ensure that things are challenging for people who are able/experienced managers .... its a balancing act and one which I'm always listening for feedback upon.
PS - This version being the first with truly custom tactics probably has some exploits which need AI improvements to counter, I'm keeping an eye on any overly dominant tactics which rear their heads, don't worry the AI is in training camp preparing to nerf them

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