General and premium strategies are not that important. They are important, but thrust me, a high rank player wihout premium would be able to beat a low rank with a general and a premium strategy. If you call that pay2win...
Premium features are not a bad thing for the game.
That's no way of comparing something. When you compare something, the idea is to have everything the same except the thing you want to compare.
Example:
Player 1: No upgrades, skilllevel same as player 2 but has a general.
Player 2: No upgrades, skilllevel same as player 1 but has no general.
What does the general give? The general gives each unit a boost ( which is also determined by the upgrades you buy for your general ), which means that you'll get one extra point in attack or defense per unit in the stack the general is in.
10 units in stack? 10 extra defense points.
50 units in stack? 50 extra defense points.
500 units in stack? 500 extra defense points.
The player without the general has no way to get these extra bonus points, which means if you have the same units in a stack with the only exception being the general, player 2 will have a disadvantage.
500 vs 500 units means 500 points of difference in defense. Does it still sound like something small?
( Note: The thing is to show what a general gives, I have no idea if the points are representative, it's been a long time since I've played but my point is that the general does give you a bonus. )
Generals make the game pay2win, and don't use a silly example as if pay2win only means you actually win. It means you have the advantage in numbers.
This is why I think the general should either be removed or given to free to play users. Upgrades in a way give na unfair advantage too but it's in no way pay2win as you can reach it without ever using real money.