Tower tactics.

Actually, Znich wrote everything correctly and I don't see anything funny about it. Does the Tower rule on random maps? No, it doesn't. On M maps, yes. On normal templates, no.
And comparing units 1-on-1 to see who is better just reeks of noobishness. Are resource costs and tempo taken into account in such a comparison? Hardly.

but it has long been known that in "Heroes 3" there are no "bad" or "good" towns - everything depends on the player and the layout!

I categorically disagree with this. There has always been, is, and will be a grading of town strength. Heroes is not as balanced a game as Starcraft, for example, where you can play any race against any other and everything will be countered and balanced. Perhaps in single-player it doesn't matter who you play and Titans are cool, but in harsh random maps, everything is different. The main downsides of the Tower are the high cost of units and the fact that you can't just charge into hives with Gremlins. (And by the way, in structures like hives, Dragonflies love to hit units with special abilities. Just as dragons do in Dragon Utopia. And that is also a risk of losing Nagas if you go in with native troops). Also, one should not forget about speed.