I was recently trying out an Empire to see how it would be different from a Kingdom, and noticed the following three problems:
1) Something's odd once I get pretty far into the Warfare branch. I have the ability to equip master steel shields, but no armor is available. None. No greaves, armlets, or body armor are available either for purchase in the shop or in unit design. I'm pretty sure helmets aren't either, but I'm not too sure about that.
The only things I don't have on the Warfare tree (other than refined X) are Siege and its line and Zealotry and its. If I have master shields, I get the feeling that I should have some other armor, particularly since I know that some techs I've already researched said they would make it available.
2) The Tax Office provides a 10% bonus to materials produced by the settlement. It also uses the same button and graphic as the building that normally does that (Construction Yard, I think?)
3) For Kingdoms, the School provides (or at least says it provides) a 25% bonus to income at the settlement. For Empires, it provides +25% research. Is this discrepancy intentional? I find it somewhat confusing.