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It seems the Beacon didn't provide significant bonuses. In the initial version, it grants a small amount of stats (a decent amount, if I'm not mistaken, 4-8 magical stats), but that doesn't make it overpowered. Later, the bonus was removed, and this is mentioned in the header. However, the non-functional resurrection is disappointing; I used it to revive a Rakshasa.
But in the final, last battle, there are different creatures, not the remnants of the Carlom troops after the battle with Baal – there are a different number of them, with different upgrade forms, and no machines :( So, losses in the battle with Baal are not important anymore.