These might seem like a bit obvious, or indeed a bit obtuse, but they've been preying on my mind a while.

1) Who takes the upgrade wizards for units? In Evil armies, you've got Beruthiel and Druzhag for the same cost, and they're better casters with more might. Go more expensive, you've got Ringwraiths. For good you've got Thranduil, Cirdan or Arwen... What's the point in the upgrades being 100 pts? Why would anyone consider taking them for anything besides not having to paint as many goblins?

2) Epic Channelling. Specifically, on Beruthiel. She only has mastery 2, so she'll take one focus roll a turn, and you can't use declare the channelling when she fails it has to be before. But you can use might to up the roll by one, so is there actually a point?

3) Why are Ringwraiths so crazily powerful? Or am I mis-understanding the abilities of them (Betrayer, Dark Marshall, Knight of Umbar, all seem really good... Are their abilities only supposed to cover their company, or is it really the entire formation?

4) Durburz. 4 might, overlord for goblins and inspiring leader goblins, for 70 points? I thought the game designers valued might at 25 points per point of might?

5) Gothmog. Buying a banner and a captain for most formations is 85 points. Gothmog, although he can be duelled, is 4 might and an army banner for 110 points.

some things seem overpriced, others underpriced,

perhaps in the 'codices' they will putt order on that but for now, some things just ain't so right

about the transferring part, that's rather contested, you'd be best to wait untill official FAQ is released, and in meanwhile, take House Rules

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About the point costs, it's simply that "A captain is this many points", "A spellcaster is this many point" and they just basically add a spellcasting component to an otherwise regular infantryman.

I think they were trying to go for simplicity rather than point balance with this type of move. If you can sell a metal blister to a gamer that wants to save on points, so much the better for GW's sales.

Because some people might play the scenarios, and not have access to additional Epic Heroes.

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I was going over some of that the other night and good has some great options as well, for only 35 points more (160)

you can get Radagast and he has 1 R more and 2 more might than a Wraith, I think his fight is one lower, but not a big deal, Ill take 2 more might for 35 points alone any day, and he still have R3 a Wraith is only R2

that can be a huge deal in a duel.