OK, I have been playing for a bit and I like alot of what I see, although tactical combat could use some beefing up.

Some Ideas:

1. When a city is attacked the battle takes place outside the city...is there any plans for a seige like idea?

2. What about having the units being able to fortify when in tactical, reducing their attack but increasing their AC and making them unable to move.

3.  All combat maps seem to be similar.  Will they change depending on terrian etc?

4. Tied into 3, will it be possible to have terrian changed due to a high level spell destruction etc?

5. How about having som tiles that effect the outcome of the battle in there as well, say like a walled building your  troops can hole up in?  Or random nasties that weren't a part of the battle.

6. How about the ability of units to defend other units(this was done in HOMM I think.)

7. Will  the enemy ever run?  Or will your own units?

Well thats about it for now...any other ideas comments etc welcome.

Rune