First of: 3B is a nice improvement over 3A

However, there are several areas that need improvement:

1.) Units / Champions / Armies

Basic units are severely underpowered and overpriced. So far I have not had any reason to build custom units (except just to do it because its possible).

Champions are plentyful, strong, cost no upkeep, and are easily upgradeable (most important in areas of strategic movement and tactical speed).

Units on the other hand cost too much upkeep to be built in the beginning of the game (0.2 gold is a lot when your total income is 1 gold) and are too weak (a champion could sneeze at it, and the unit would die). Later in the game I still find no reason to build regular units, and couldn't afford it, even if I wanted to. A squad of units carrying axes, a cape, and Travellers Boots cost so many materials that I could build this unit once every 50 turns - if lucky.

Champions are expensive in initial gold cost, but cost no upkeep and can easily be used as main troops of an army. Champions should be the generals - or the elite - of an army, not the mainstay.

I propose that we make use of the Sovereigns Charisma stat and use Charisma to determine the total number of champions, OR the total number of Champions per army (I would prefer this second choice)

As for Armies: I would really like to see some better Army management - a army setup screen in which I can place the Champions in Leadership positions, and determine a basic positioning which will be mirrored in tactical combat.

E.g. 3 Row setup:  

1st row filled with melee,  

2nd row mounted units on the side, magicians/champions in the middle,

3rd row archers

2.) Cities

I still feel too constricted in City building (placement of improvements specifically). I would like to see free placement of improvements around a certain radius of the city.

Increasing city levels would result in increasing placement radius (this is different from the cities Influence area). For example: City level 1 could have a radius of 1, around the center, this would result in the following available placement squares for improvements:

XXX

XCX

XXX

A City of level 2 could have a radius of 3, to look like this:

XXXXXXX

XXXXXXX

XXXCXXX

XXXXXXX

XXXXXXX

This area should be shaded slightly different than the normal suroundings of the city (less green, maybe a bit more dusty, little roads maybe) and could be surounded at first by a tiny fence, later on (after building the proper improvements within the city) by increasingly stronger looking walls.

To account for differences in the surrounding area (might not always be possible (or wanted for aesthetic purposes) to get these squares) we should get an additional city 'improvement' which does not actually cost anything, take time to build, or offer function, but which simply 'paints' the ground as belonging to the city. Placeholders, if you will, which allow actual improvements to be build farther away from the city core, without connecting to other improvements, and which allow for the city wall to be farther away from all the buildings.

3.) Essence and Mana:

Essence

I like essence better in 3B than in 3A - but that is simply because I now see it as mana, and that's it. It is not 'broken' anymore.

However, it is entirely NOT FUN. Why call it essence when all it is, is mana - and there already is a mechanic in the game which is called mana.

Essence should not be a character stat. Instead it should be a global kingdom stat like Food.

You gain it through control of land and shrines (each tile gives a tiny amount, each shrine gives a bigger amount)

You spend it on:

a.) Making land around your cities fruitful (Small amount of essence for small cities, large amount for large cities).

b.) You further spend it to transform champions into power conduits for magic (Champions do not cast themselves, but act as conduits for the power of the Channeler -your Sovereign - who can cast spells around each champion that has the 'Conduit' stat (which was given to the champion for the cost of 1 essence)

c.) Powerful spells that require an upkeep: e.g. A volcano that stays active each turn you keep 1 essence invested in it (essence would go back into your pool once you stop channeling the volcano, and the volcano would turn into a regular mountain - another nice spell could be a raging Firestorm across several tiles, or a Demon Lord that requires upkeep for each turn he is under your command)

d.) Lastly (come expansion) you will be able to use essence to imbue items with magical powers.

To make this clear: Essence would be a stat like food, you do not accumulate it, you pay it while you own towns, champions, items  that  require it, and you gain this essence back once the city/unit/item that required it is destroyed.

Mana

Mana would once again be gained through the wisdom stat (which also would influence how fast the Channeler regains spent mana) and would be multiplied through research and special buildings. E.g. a Sovereign with 15 Wisdom has 15 mana, regains 1.5 mana per turn. After building a Wizard Tower his mana would be Wisdom x2 = 30 mana while the Sovereign is stationed in this Wizard Tower. He would cast spells through champions that have the 'conduit' stat and gain experience by casting spells or killing opponents through his conduits.

4.) Characters and Equipment

Just as we need an Army setup screen (see 1.) we need a proper character stats and equipment screen. These should follow the traditional RPG setup and contain:

a.) a stats area that first lists all the base stats (Strength, Agility, Intelligence, Wisdom/Essence, Charisma, Constitution, Speed)

b.) a derived stats area that lists derived stats (Attack, Defense, Movement, Mana, Health, Avoidance)

c.) a Trait area that lists conditions affecting the unit (Enchantments, basic traits such as 'Conduit' (see 3.), assassin, loremaster, etc., as well as negative conditions (poisons, diseases, enemy enchantments)

d.) A character doll to dress the unit

e.) a bag area, containing carried items (with an item limit)

f.) A window containing picture and name of further units/champions in the Army which we can use to drag/drop items from unit to unit

There is more where this came from, so please feel free to discuss and ask questions.