I am not expert. I beat the game without problems. But I am far below Tuijdy level.
for the strategic level - there is one thing AI doesn't do - it is not using it's strategic level spells.
I've see it does, butit does it far to rarely, and there are situation where there is no doubt, to cast a spell if you have mana - it should tremor, freeze antyhign it see within it's borders.
and there are plenty other not so cheesy tactics - if you have many shards of given type use torando or their equivalents
use mages,
always buy a horse,
never buy more than one of a single item (hint: amulet of initiative),
share equipment between champions - identify good path for him and try to follow it (dodger, tanker, assassin, damage mage, support mage) with skill picks and equipment
focus on your main and secondary hero, level up and equip others at opportunities.
heal your injuries from the main champion when possible.
try to reach master quest / master spell / diplo victory if enabled. (I play with all but conquest disabled, as any of them make game too easy)
this are not 'expert' player tactics - just basics you do it when you play, and the AI isn't doing so.
on tactical level it's good enough but the tactical battles themselves are shallow and you need to improve them first before upgrading AI. What is missing is monster/unit specific tactics routines. Ie. how to play when you have a spider, how to play if you have throwing knifes (hint: you don't use it because you can. you use it finish of 1 hp enemy in range, that you can't reach with move). How you work with high move archer (hint: you don't back one square, you run as fast as you can or at least outside anemy units range, and you run behind a tank). How you work with large group of units (hint: you concentrate on single enemy group as much as possible)