It's an interesting way to do the job. In fact, i my case is working similar.
The big changer in the psi attack/defense equation is the random number from 0 - 55. If you put the PST limits of soldiers and aliens at or more than 70, that random number begun to be less important, but, with the vanilla levels of Sectoids psionics, for example, with vanilla soldiers at 70 PST the game begun to be a piece of cake.
For that reason i define these levels of PST/PSK, combined with changes in accuracy. These changes allows some of the proposals that you do. For example, Ethereal Soldiers have a low probability of succeed, because the random number must be over 40 for a mind control, but, the Leaders requires less and the Commander much less, towards a soldier with PST/PSK 40/50. Even 50/50 is possible to succeed, but, the probability is too low.
i do the same with accuracy, i used -10% for MC and it is doing the job well. For example, my soldiers are not psi perfect when attacks the Muton, so, this help to minimize the abuse of psi attacks.
I haven't succeded with a Ethereal yet, but i haven't tried so much.