Action points and skill points seems to be the most important factors. Skills easily outweigh attributes in importance if you look at the modifiers. I wouldn't settle for less than 3 skill points per level up per character, and for 8-10 AP per turn. Initiative can be very effective too for a combat character, enabling them not only to shoot first but to get more actual turns than an opponent, per round.
They've made it so all skills and attributes feel important and have a role. Spreading points out is not wasted as even a few can be useful, and they are all great in their own right. The game's emphasis on direct skill interaction with the game world (reminiscent of Ultima 7 and to my understanding its later inspiration Divinity that I have not yet played) makes it very enjoyable having a variety of characters tagging along and contributing to the skill pool.
I tried going solo and dual characters as I've done the last few times I've replayed BG, Fallout and Planescape, and though I will probably do it eventually in Wasteland they've made it so you miss out on a lot with less than 3+ characters. But the C.L.A.S.S.I.C character creation system is also inspiring, as is the character customization, and I highly enjoyed creating a full ranger squad.
I'm only a few days into the game (though a lot of hours my weekend seems to have evaporated), but so far the controls are great, the interface is great, the combat is great, the story, dialogue, characters, atmosphere and art design are great, graphics are great, audio is great. I had high expectations, but the game has so far amply delivered. It's the right crew, the right franchise, the right game type, the right genre.