Had reserved judgement on this game before I gave it a proper go. After initially being wowed by the graphics I ended up beating the final guy within about 3 or 4 attempts and thought 'well that's a bit ****'.
However the incentive is there to level your guy up in any way you like, max out his health or attack etc, it allows you along with all the equipment to actually make your player quite unique. For instance it's unlikely any one else will have exactly the same set-up as me.
So it means you end up playing the game over and over which is a lot harder then I thought. Now I'm level 38 and only a few items left to max out. Let me tell you, well others have already said but the more you play the harder it most definetly gets!
I'm having real trouble trying to max out some of these poorer weapons against much better opponents. I skip all the cut scenes (even the one's during battle).
But I do like it, I'm enjoying building my character. I'll post a pic when I'm done, i've gone down a different route to most people though