The new buff make it so that reaper only lose 1 souls for every time he was attacked, I think that he should lose more souls from more powerful attacks such as the one that bypasses night immunity in particular. Getting bear attacked and knight’s sacrifice (all of which bypasses night immunity) should costs the reaper 2-3 souls, he already gain one from reaping the guarding knight to start off, penalize the reaper more for mistakes. Regular direct attacks still costs only 1 souls, but the night immunity bypass attacks that are created by BD’s smart play should punish the reaper more than just 1 souls.
None of the immunity piercing attacks, other than reaper and prince, bypass healing. Reaper uses a soul to heal - I think it is fine as it is.