Is NG+ worth it? What are the benefits or positives?

+
It won't scale difficult enemies down to you,
but it will bring lower level enemies up to your level to make the game more challenging.

It won't affect experience points or loot that you receive for defeating them.

You can turn on or off level-scaling during the game if you want to.

However, I thing there is a bug that scales enemies to Level 1 sometimes.

You can try and see how it works!
 
The best part of playing NG+ is I don't have to loot every dam thing like I am playing a bethesda game. That peasant can keep his dam goat hide.
 
Do enemies get a damage buff in NG+?
Yes, but since you got all skill points from 1st playthrough you got damage buff, too. I noticed a difference at lvl. 75+ on Death March. Then the gear does not outrun enemies any more and I started hoarding money for all the Grandmaster gear, so your item progress slows down, but the enmies become deadlier successivley.

Most dangerous enemies for me were bandits wielding clubs -.- . That time Geralt had no resistance to blunt weapons so every now and then one sneaked up and one shot me from behind. Most realistic even if annoying at times^^.
 
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