I actually love it too over the late game, for the following reasons
- Less rocket tag gameplay, once aliens show up with their plasma weapons, combat gets alot shittier for XCOM because for overwhelming majority of the game you cant do shit to protect your dudes from being instantly killed from full HP in like 1 hit (Best you can do is spam smoke and hope for the best) i find game more interesting if both sides can actually take hits from each other instead of dying instantly, if the aliens would also use laser weapons way more it would be better, there seems no escalation time and instantly enemies are walking around with heavy plasma rifles that one shot XCOM soldiers or 2 tap a tank
Like look at this, before you can make an armor that actually works and stops most attacks from killing instantly, then you are looking at the Juggernaut armor, which is THE end game armor. Before that if you are lucky you can get power armor from MAGMA, which is actually more vulnerable to plasma weapons so the actually scary shit like heavy plasma will melt them anyway.
The best you have before that is the Personal Armor, which has massive plasma resistance, better than the heavy Tritanium armor, but is otherwise meh, this is the thing you would be using for most the game when facing aliens.
- Armor and weapon progression in early game is the real shit, actually you feel it when you switch from kevlar vests to armoured vests, from kalasnikovs to black ops rifles
XCOM files might be the only XCOM in the entire franchise where armor is actually satisfying to see in action, when you see bullets bouncing off your dudes as they run through gunfire, you can feel it, but you still are not safe to make the game a complete breeze, given armor is directional, one sneaky enemy could put a bullet through your soldiers backside and armor wont help in that case.
And game has plenty of anti-armor attacks you need to watch for, melee attacks tend to hit as hard as truck when they connect, chemical attacks will corrode its protection value, fire bypasses armor, explosives will go through the under armor which is generally low.
- Economy and financing is actually a problem
Shit is expensive, you get some pocket change from council, but otherwise its scavenging operation and selling loot from enemies and corpses. Money feels more as a threat as it should when a single haul from UFO doesnt give XCOM enough money for the entire month and half. Plus if you look at plasma weapons you get from enemies, those are things you absolutely sell because for 98% of the game you wont be able to use them and they sell for alot of money, i dont know what will the Council nations do with these if not even XCOM can know what to do with it. In the early game, managing budget and actually having to cut corners like a real life organisation would, it simply adds realism to the game that not every base and squad will have top gear all the time, some will have to do with what you have looted.
- Probably the biggest thing - combat against fellow humans that use all features of the game to its full capacity, all gear is usable and tactics are most open to the player
When enemies dont see you through walls
When enemies dont see you on the other side of the map through darkness
When enemies can lose their shit and break ranks faster than aliens
When enemies can surrender so you dont have to hunt down 1 dude hiding in a corner of the map
When enemies use weapons you can use and whatever you kill, you can loot and use it. Dont have a minigun ? nail that EXALT liquidator and just pick it up
When armor is actually relevant and its progression is actually visible
When combat is really open and you have so many options for weapons. There isnt like 1-2 laser rifles in mid to late game, there are like 6-7 different assault rifles, each being slightly better against different enemies or in hands of different soldiers, you have access to both generalist weapons AND more focused weapons and its up to you which weapons you prefer (I personally prefer generalists like BlackOps weapons)
When the progression is open to you and there are multiple ways to get to Promotion III, paths that will wary between campaigns.
It makes an experience that is simply impossible to get in any other XCOM game to date, the early to mid game is perfection. Late game needs smoother tech progression (less massive leaps of tech, also the RNG roulette of commanders/engineers locking all the actually good stuff is imho more damaging to the late game progression than its helping) smoother enemy weapon progression and maybe some mission redesigns to be less RNG dependant on spawning.