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Playing on a mirror map is pure mathematics. You don't get any enjoyment; you're constantly looking around to see where your opponent is and how many units you and they have. But people play Heroes not only to win but also to enjoy the process, even if they lose. Where's the enjoyment if you're constantly worried about the date, the number of creatures, the number of castles, etc.? Besides, on a mirror map, you immediately see how each player implements their strategy, but few people want this real comparison (without considering race, terrain, the presence of external factors, etc.), because they came to relax. When this constant comparison is happening in your mind, you're no longer in the mood for excitement. What's the point of playing if it's the same as in real life: you're counting at work, at school, you're counting when solving various everyday problems. You sit down to play Heroes in the evening or on weekends, and it's the same thing – where's the relaxation?:D
Therefore, a mirror map (and templates like Panic, Balance) are not very appealing in a PURELY GAMEPLAY sense FOR ENJOYMENT; it may be useful to use them in the later stages of tournaments.
In my humble opinion, this is not quite the right view of a mirror map.
I haven't played a single game on it yet where the development was the same as my opponent's. The point of a mirror map is not to try to play in a template way, but rather to confuse your opponent. And in a purely gameplay sense, for enjoyment, you can implement your vision of the map on a mirror map. So, you don't need to look at your opponent; you need to do what will give you an advantage when you meet.