Some thoughts/issues from my ongoing game in RoM 2.91 + AND 1.72:
1. How do you build the Departament of Water? Even though I had both Civil Service and Canal Systems (or something to that effect) researched it still didn't show up for construction.
2. The bonuses from the dentist are kind of silly, especially before you upgrade that building with tech - specifically the +1

from sugar. You'd think that a civ with ready access to sugar products would benefit more from dentistry than one without it, and yet the latter actually gets a net +1

while the former gets exactly nothing (with some promises of actually doing something later) making those offices a pretty much useless waste of time. If the goal here is to model "sweets make your teeth rot", a better idea would be to move the +1

to sugar itself, while giving the dentist -1

from sugar. Or better yet, assume that overuse of sugar products would be related to having a supermarket or a hypermarket in the vicinity (which is already being done) and just make sugar give + 1

only if there's a supermarket and no dentist in the city (which admittedly may not be doable, I don't really know if civ's that great with conditional bonuses), or simply have the dentist negate all

from sugar. A similar approach could also work with the rehabilitation center, which gives silly resource maluses of their own.
3. Related to 2: do bonuses given to resources transfer between building upgrades? Because if not, then although I can see the rationale behind giving

to, say, tobbaco with a supermarket in the city, I can't really see one for NOT giving it afer a hypermarket has been built.
4. This may or may not be intentional, but there are some tiles where it's impossible to build cottages, yet it's completely possible to build villages. Specifically, I've seen that on tundra and glacier tiles that had acces to fresh water from a nearby city (thanks to the water buildings).