I see this creature not only as a tank but also as a damage dealer. I can't say you're wrong, Nargott; your strategy has merit, but I can't bring myself to say that the entire 3rd tier of the Dungeon is useless and only good for cannon fodder. It was significantly buffed in the latest version.
-Minotaurs, Minotaur Guards, Minotaur Overseers. Weekly increase -1.
-Minotaurs (basic). Health 35 (+4).
Minor cosmetic changes
-Minotaur Guards (upgraded). Defense 4 (+2), Health 40 (+5).
Minor cosmetic changes
-Minotaur Overseers (alternate upgrade). Defense 6 (+1), Health 45 (+5), +Stunning Strike.
Minor cosmetic changes
The alternate upgrade has a weakened strike, but in return, it gained a stun. Perhaps, in this regard, it's not entirely a nerf, but the regular upgrade was weakened.
Furthermore, I'll reveal a small secret: in the next version, the cost of building 3rd-tier creature structures will be slightly reduced for some factions (including the Dungeon) to increase the importance of the 3rd tier for those factions where it is not particularly relevant (in terms of economy).
You probably don't understand how tournament players play. They don't buy all the fodder for the attack; they only take what is really valuable (real damage dealers or real tanks, if the latter are needed). Because it's profitable not to waste money on buying useless things that don't pay off. The presence of minotaurs in the army does not improve the quality of the attack; on the contrary, it can lead to unnecessary losses. But having upgraded harpies, griffins, hydras, and witches with spellcasters is invaluable.