If the idea of bringing the AI closer to the level of a skilled player works, then a test tournament should be held. But at 160%.

What's the point of 160%? With sufficient resources, computer opponents are very weak and don't pose a significant threat (it's much more interesting to fight against an opponent in more challenging conditions).
P.S. Just to clarify (for those who might not know), computer opponents always start with conditions corresponding to yours at a difficulty of 100%.
Two creature buildings at the beginning (sorry, I accidentally didn't select this option in the poll) with 5000 gold and resources of 5 2 5 2 2 2 is quite enough for initial balance in various conditions (it's rarely any different).