The visuals look incredibly polished for the time budget, very impressive! The work on the smooth camera and animations (particularly heal) do wonders for the vibes.
Gameplay-wise, I think you set yourself up for two tough challenges:
(1) trying to make a compelling reason for needing two layers of battlefield, and
(2) making an AI that could demonstrate it.
The idea of getting bonuses on the macro-level for micro-level control is a great one.. but I can't seem to figure out the impact. Maybe I just missed it after running on no sleep or it might just need some extra text on the store page if it's not documented in game.
AI, on the other hand is much tougher nut to crack. Asking a new AI to develop a strategy for an abstract board is not easy (in 96 hours or 960 hours) I think you'd be more successful demonstrating the depth with staged "puzzle battles" (e.g. win in 2 moves) so that you can ensure that the player has to be engaging with the mechanics in order to win.
Thanks for sharing your game!