Since you are forced to choose which abilities you equip on your hero and companions, you HAVE to think about what you need to survive.
So in some kind of way, it is indeed more tactical than have everything ready for anything.
For instance, take a real life soldier about to go on a mission. He have to prepare his gear and weapons but because he can't possibly take everything available, he have to choose what he think he will need, as his comrades have to do. And once they are in the mission, if they realize the situation they're in needs something they forgot, they will need to improvise with what they have and use some tactics to overcome the situation.
Let me guess, you've never actually been in the military? I have, and everything I needed for my MOS I could carry, except for, of course, the truck. Imagine that, it carried me. The problem is that, while in the field I can indeed adapt to the situation, such as using my M16 instead of my M60, once you start combat in game, if your tactics aren't working, you're reloading, because you can't adapt on the fly any more, no changing skills in combat.