I've just played a game on Easy setting, I will admit I'm not a hardcore player, but I have played most of the XCOM style games out there. If I select EASY, I want EASY, it should result in a virtual cake-walk....okay so stupid decisions by me should result in me failing, I get that, but I was attempting to be careful in my ground missions, but by the 3rd mission I'd already lost half the soldiers I'd started with and was running so low on funds that I could not effectively replace them (this is after selecting a couple of extra buildings, building a condor and a scout tank thingy).
It's been a while since I played a Easy game of XCOM, but I'm sure that the start of the game didn't result in so many deaths. The AI seems very intelligent and keeps the aliens hiding well (so I result in having a low accuracy) and when they do fire, even when my soldiers appear to be in the same "defended" position, they still get hit.
Trouble is, everyone has a different idea out of what they expect from a game like this and to start with the humans should find it hard-going and perhaps die often even on easy...in which case make it easier for the player to keep buying replacement soldiers AND make base improvements and build the things that are researched....but I suppose there lies the balance with not giving so much money that it makes it easier to build a 2nd base right from the start.
Maybe allow the Easy option to have an "unconscious" soldier instead of a dead soldier, so if you win the level you just get a load of soldiers in hospital, then the normal takes away that option and then the higher difficulties introducing more aliens and ships ETC. This option perhaps has the least code change as it's a tweak to not let the soldier die unless the missions fails?