It also can be very satisfying when you can walk up to that boss who had you tearing out your hair last time and crush them like a bug on a windshield. It also gives you a chance to use the Bragging Rights Reward on something more significant than Mooks, allowing you to see just how powerful it really is ( or isn't). Of course, no matter how many special skills and items you can bring over to a new game, the characters almost never are able to remember the game's plot and fix any mistakes they may have made, or they are told that ' You Shouldn't Know This Already.' You can also just pretend that New Game+ mode is playing a new game while averting the With This Herring trope since you start off this time with much better gear.
On the flipside, the early game becomes a cakewalk unless the enemies are beefed up accordingly. In some special instances, going through a New Game+ run is the key to fighting the True Final Boss, either by taking advantage of options that were not available the first time around or simply because NG+ makes certain changes to the narrative to allow for a fork unique to this run.