Did 1.06 patch fix bullet sponge enemy and level scaling?

Not entirely true.

Many percentage bonuses from passives continue to increase based on how many points you have invested in a particular tree.

Example: With only the first level of OFFENSIVE BIOTICS, there is a 2% increase to biotic damage however; with a maxed BIOTICS tree (252 points invested), that 2% becomes 40%.

So hitting level 80 doesn't mean you've hit a brick wall in terms of progression. You don't truly hit that "brick wall" until you've completely maxed each tree.

Many of the COMBAT and TECH passives work the same. So weapon/grenade damage will continue to climb until you've completely maxed the COMBAT tree; and TECH powers will continue to improve until you've maxed the TECH tree.

Also keep in mind that profile bonuses are multiplying your already multiplied stats.

I have noticed that enemy health and shields have been reduced.
Not complaining, it is good that they decided to do this... But I do wish I knew this BEFORE I started over from my level 51 NG+ rather than my level 100+ one.
Ohh well.

The patch notes mainly mention MP. Is this for SP as well? The Ascendants are a pain in the ass, if they now take less time to kill I'd appreciate it.