I love 'em, but I don't really fancy starting over disgustingly powerful either. Just a lil' boost is nice. The Tales games have it the best, since it takes multiple playthroughs to earn everything in some of them. X-2's wasn't bad either, because your level reset so you weren't just a Goddess and there were enough jobs it could take more than once.

Starting over at level 99 with everything and the game being a breeze, though? Mm, I dunno...I can't dig it that way.