(1) Hmz, the value of t1 healing lies in regen per second? Imo HU scroll heals 225 HP for 100 gold. UD heals 200 HP for 125 gold. I.e. that ratio is 2.25 HP per gold for HU and 1.6 HP per gold for UD. And indeed UD is less flexible as you will need to sacrifice a skeleton or so. Lets leave that out for simplicity and UD healing is about 30% worse than HU healing.
However; you calculate that in a vacuum basically. You leave out a myriad of relevant variables. Healing for HU has always been there. UD now receives a new healing item, which is an option. Incrementally seen; HU receives +0 relative to 1.30. UD receives +200 healing for 100 gold. So UD can be considered on top of this story. UD tend to have other ways to sustain. 4HPregen on blight. Beetles, vamp aura, skellies and coil + unholy aura. All T1 bits HU does not have.
I feel the item was never intended to be equally to other healing items. It was meant to incrementally add on top various play styles to more overly balance early game HP recovery.
(2) Soulburn doesn’t derive its value from damage exerted; but from its silencing ability. Its less impactfull damage wise, but can be casted more often. Creating more dire situations for those invoked with soul burn as they can’t aid their brethren during combat; most reducing damage output directly, or indirectly via heal. Which now can occur more more subsequently in the same time spawn. In addition, it allows to ops for for spawns or incinerate; which in turn will inflict damage as well. To make a fair comparison to prior patch, that should be included. Although that is hard to calculate I guess. Empirically; it is what will happen tough.