Personally I dislike it very much. It take feel of achievement. Why even bother with gaining experience if it makes enemies stronger?
Correctly done level scaling should be optional. Like in Dark Souls 2, after you defeat a boss of an area, you can use a special consumable to increase the difficulty of that area to NG+. And it’s stackable, too. That was one of DS2 unique mechanics I’m actually sad they didn’t add in DS3 and Elden Ring, because sometimes I don’t want to restart the whole playthrough in NG+.
Level scaling is usually used to make development easier, so making it optional would require the extra work to come up with appropriate enemy strength and the eoptional scaling effect on top.