Personally I like having the option of it, even if I don't take advantage of the option. I like knowing it's there, kinda like a food buffet. I may not eat everything that's available, but I like knowing the options are there.
A lot of mentions for TW3 which is one that I've done NG+ on most recently. The big draw for me is playing through the game already w/ everything practically unlocked. I have gear, weapons, abilities, and items. Thus reducing the amount of time I need to go and find all these things, level up stuff and just focus on enjoying the game with better stats, and gear.
Final Fantasy 7 Remake is another that I enjoyed NG+ on, even tho it's in a different way to approach it. It allows you to chapter select, do chapters on Hard Mode (only available after beating the game) but allowing you to retain everything from your first play-through; upgraded weapons, levels, materia, gil, items etc.
Horizon Zero Dawn is one I'm currently doing a NG+ run on, as it's the only way to acquire new items ONLY available in NG+ and access the Ultra Hard difficulty. I retain everything from my original play-through as well, no need to spend countless hours killing a racoon or fox for the low drop check of getting it's skin for pouch upgrades lol.
The hard work on the 1st play-through has already been put in, the grind is basically done, and now "I" personally just want to kick back, and enjoy the fruits of my hard work starting from the beginning. This works great for SP games as it doesn't hurt or affect anyone, as it's just my game. I know plenty of people that don't care for NG+ and personally I may not take advantage of it for every game that supports it for various reasons (may not like the game, may get everything in the 1st go and no need for it). For CP2077 I'd love to pick another lifepath, but have all my money and attributes, perks, and items with me from the get go. That way "I" don't have to go hunting for them again, skipping time 24 hours for a week just to see if the shop is going to have that one crafting recipe I REALLY like.