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Isn't that more of a problem with the list being rushed to completion rather than the theory of the design being placed into practice with appropriate playtesting?
But if the "underpower, then tune up" philosophy had been followed, there wouldn't have been any problem with Tau (And IIRC, Tyranids) dominating the tables.
I'd venture to say that with a greater variety of balanced and approved Net lists, the EpicUK split-off might never have happened.
Plus, and I can only offer this thought by speaking from my own experience, it is IMO much easier to spot problems in lists if you're "tuning up" rather than "tuning down".
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It amazes me that we will readily accept a list such as the Tau for tournaments yet other variant lists they may be just as balanced or even more so are held to a 'development' status.
I understand that the Net ERC will have promoted a lot of lists to "Approved" when the armies book finally hits.
EpicUK, who are also involved in Tau development, have a lot of approved lists, although not normally with the same broad scope as NetEA lists, they do at least pin their colours to the mast and generally stick with them.
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I guess if you are attempting to rush out a tournament list, over-costing is the way to go. Why rush however.
The Tau list has been in development for something like 5 years.
That's less of a rush and more of a crippled crawl.