I would like to see the price in rubies lowered to get the 2 upgrades for wall, come on 146K rubies for each, i think that is exagerated. And the guards should be level 75 to 80 for sure.
Having the guards matching max level is appropriate. No reason to boost them further. However, they did not upgrade the towers/gates/buildings to 70. So it still only takes an OP rogue 1-2 minutes to rip apart a gate without throne room/tornado. Sadly, there are quite a few of those in game now.