I start the game with master setting (mainly because I know nowadays the hardest setting is comparable to moderate/difficult setting on older games... gamers got babied nowadays

) and just recently changed to second hardest setting... not because it's too hard but because the difference between the settings (seems like it anyway) is just bigger opponents HP and their hit becomes much stronger too... At Master setting the mini bosses like bandit chief can two-hit kill you and it's very hard to tank them that way, no matter what your "counter" maybe it will always comes down to running around while you heal yourself after getting a single hit (because the second one is likely to kill you) while your companion and whatever minions you might have hitting him... that's basically it, hit, when you get hit get some distance to heal yourself, jump in to hit again and honestly it's tedious... I rather have the enemies have better AI at higher setting than simply overpowered (easy example would be the hit and run tactic, you can do this again 3 enemies by focusing on downing one of them and raising the killed one to be your minion... the whole time I just hit, run, hit, run... MAYBE if the AI smart enough to, say, having 2 of them change to a ranged weapon while one keep chasing me then I'd be dead or try to close the path i'm running to... as it is there really is no difference between the difficulty settings, the only difference is how fast you can kill them and how much potions you'd have to use to keep yourself up until you kill them