Each of you is right in your own way. There is no need (because it is useless!) to try to issue a final and irreversible verdict like "Necropolis rules, Tower sucks!";) Situations vary, and each race has its own advantages and disadvantages.
For example, I just started playing a map with the Tower faction, and the main enemy is necromancers. They are still far away, but resources are extremely scarce, so I have to think carefully: is it better to build something in the city or hire a few more creatures?
And on another map, I started with necromancers, and they have only slow creatures of the first levels due to a shortage of resources, and the neutral creatures around, by the author's will, are mages and archmages! So, by the time the zombies crawl up to them, the mages will have almost all of them "killed"!:(
(Василь Симоненко. Люди – прекрасні)