1. First and foremost single player game? I'm not sure about that. Multiplayer balance is not completely irrelevant.
If you are playing MP with people who are also trying to have fun then specificaly implemented rules work.
On top of that people have been modding MP games far longer and for other stuff anyways.
This game has a leaderboard?
3. I care about historical plausibility and "immersion", but also like playing the game as a strategy game. Playing it as a strategy game means that I hate knowing that certain things (like tag-switch shenanigans or moving your capital to Europe at all costs when starting in Asia) are optimal, yet having to restrict myself from doing it because playing Japan with its capital in Seville or Flanders is not an enjoyable game for me.
The game should not force me to choose between "historically plausible" and "strategically optimal". It should be about doing the optimal thing within a historically plausible, somewhat immersive set of rules.
I believe that the capital and endgame tag restrictions have a place among such a "historically plausible, somewhat immersive set of rules".
If you are always thinking about which move would be better than what you are doing right now then maybe you arent actually having fun?
I set myself a set of rules or a goal and then play to the best of my ability within that.
The difference between your view and mine is that my anti-endgame-tags view is giving you a choice about how historically accurate to play.
You pro-endgame-tags view forces me to not play the game anymore because stupid shit was enjoyable for me.
The change adds nothing for some players and is actively detrimental to others. I call that a clear net negativ.
4. Regarding the capital changes, I believe the core problem is not the restriction, but that other game systems - trade companies and monodirectional trade flow - make changing the capital to Europe so beneficial. If Paradox finds a way to better balance trade companies and/or allows African and Asian countries to have trade companies in Europe, restrictions on capital movement aren't much of a burden because African and Asian countries would no longer have such an unfair disadvantage.
TC land and Capital movement to europe have become nessecary because TC land was buffed mutiple times,
either directly (investments, change from 75 to 0% LA) or indirectly ( being exempt from territory corruption) over the last ~2years.
Becaues somehow Paradox didnt get the Memo that TC land had already been the go-to target of conquest for ages and they thought people needed even more incentive to go for it.
That and they needed some incentive for selling Dharma.
The Capital move restriction is then a band-aid fix for a problem created by Paradox at the expense of the players enjoyment.
A rush-job combining an unwillingness to admit mistakes and a strange commitment to ignoring feedback and not wanting or not being allowed to invest time into making
older stuff work properly.
Its in the same ballpark the the "crahs the game to reset gamestate" bug thats been put in deliberatly 3 years ago.