It's the parties that set up bunkers at choke points, block entire rooms, and use it as a safe place to retreat when they get low that is the issue.
Not because of the tactics (which should be rewarded) but because no other 3rd level spell comes close to this badass spell, which is even better than a 5th level spell (Wall of Force) in most situations.
(quoted out of respect not opposition)
The party defends their bard member for 10 rounds, as she casts the spell; the numbers of the Orc Horde will overwhelm them and it is their only chance of survival.
The party watches in horror as one of their skirmishers, is grappled by ghouls and pulled further into the dark catacombs the group is exploring.
The Hobgoblin Strike force infiltrates the town hall, blocks the entrance with Tiny Hut, and the monk hobs from Volos guide use it as a rally point.
All of these strike me as super memorable events. D&D being a social game, if a lone player is using tactics that diminishes fun, the dictums of social cohesion and a frank discussion should resolve the issue.
If the whole group of players, wants to use the tactics described in this thread (& others), if the group bases their builds, options, strategies and tactics around Tiny Hut. If 4 plus people synergise their tactics....those are the good times. I hate it as a DM when instead of acting as a group, people act alone, haphazardly and ultimately ineffectively. The ‘abuses’ described are oft interpreted as such, because of some illusionary concept of “ the adventuring day”.
The DM is not in control of the adventuring day. The players are. If the group of players want a “15 minute day”, then regardless of what the DMG states, why not facilitate it.
Wall of Force is only one action.

(and not dispellable).