More Sophisticated, Philosophical Accounts of God I'd like to try to ground this discussion by looking at what Tillich and others actually say about God, rather than oversimplifying their views as saying that God is being itself.
One of my favorite books by Tillich is Dynamics of Faith which is a really good read and not too long, he writes:
"The mysterious character of the holy produces an ambiguity in man’s ways of experiencing it. The holy can appear as creative and as destructive...One can call this ambiguity divine-demonic, whereby the divine is characterized by the victory of the creative over the destructive possibility of the holy, and the demonic is characterized by the victory of the destructive over the creative possibility of the holy."
A couple of crucial things here that make the picture a bit more complex than saying God is just being itself. First of all, Tillich is situating the divine / God within a broader category that he calls "the Holy". He is drawing here on ideas from the book, The Idea of the Holy, by Rudolf Otto. The category of the Holy, might in our contemporary language be better translated as "sacredness" or "numinosity". We could think of it as a phenomenological dimension of Transcendence-Immanence.
What I like about the passage above is Tillich's insistence that The Holy does not only contain what we think of as God or the divine, but also what we think of as the demonic or supermundane Evil. Religious faith, in Tillich's view, is not so much a belief in some specific story about God, such as the Bible or the Bhagavad Gita but rather the common attitude that is found in all such sacred narratives about the divine. Namely, that despite the dual divine-demonic nature of the dimension of Transcendence-Imminence, there is nevertheless a deeper truth, or ultimate metaphysical priority in the positive life-affirming side of this duality.
This conception of religious faith, gives us a philosophy of religion, and a philosophy of the nature of God, that is more attuned to the experiences of mystics and prophets, rather than the belief systems of the average religious person. We should remember that almost all religions claim to be based in the revelations provided by God to some mystic or prophet. So even if the attitude towards God and faith that Tillich is describing is one shared by a comparative minority of religious believers, it is nevertheless at the root of the nature of religion itself. So I think from a philosophical point of view it is crucial to try to understand this.