TL;DR at bottom
Wasn't expecting to write this wall of text, but I'm bored out of my mind at my job. Thanks, for the time if you do feel like reading but it is assuredly, unimportant.
I was helping my brother, who purchased the game over the weekend. This came out of left field and was entirely unexpected. I bought him bloodborne for his birthday asking him to please not get frustrated or discouraged. Beat or at least reach a boss before you make a decision, he got very frustrated after a couple weeks worth of attempts, it never clicked and he was done with the game. All that said, I never thought he'd pick up Nioh. When asked I told him how great it was, but cautioned it has similar systems and difficulty to bloodborne and souls. Even more, you cannot coop for the first level, so I couldn't help.
Fast forward to Sunday. I receive a text from my brother cursing the games difficulty, I think the exact words were, "this game is so tough I can't get past the first area, hell, in the last hour and ten minutes I don't think I've even gotten 20 feet." Immediately, knowing what game he was talking about and happy that my schedule had no conflict I sent him a party request.
I had never done this before, but told him I thought the best way would be for him to game share so that I could watch his play and see exactly what he was doing, and direct him better. Cheering and advising him through that first London stage was incredible. I had so much fun, and yes frustration. It probably took us another an hour and a half to finish that first level(we had to reinitiate share play so I know it was +hour). Other than his insistence on not healing until his opponent is dead, I watched him improve. Finally, I navigate him to the boss battle, that I had died at several times. I warn him about the boss, saying even I died a few times getting my bearings. He beats him first shot. A wave of relief and pride filled, me at my beother's success knowing that with that challenge out of the way he will have plenty of tools to make the game easier.
He asked if we could then play cooperatively now. I told him we could, but I didn't know he would be picking the game up, and all I have is the one God destroying character, who might take away some of the challenge for him. Since he, "just wanted to kill stuff together." I hopped in his world and unleashed havoc.
Once he had all items and kodama collected, all enemies dead went to fight onryoko. After melting his health I notice two green beams of light. Does gear scale and drop accoridingly? Nope. However, the highest tier of rarity does remain unlocked. So I now have a divine level 9 kusa and thieves/bandit arm piece. At first I thought this might have far reaching implications with twink builds or pvp; then I realized I was thinking with a souls mentality, with AI controlling revenants it most likely won't matter what tier the gear they are wearing, in raising there difficulty. As for pvp we just don't know enough about it to wonder if it will matter. So I guess it just boils down to something I found interesting and saw no mention of on here.
TL;DR- I was helping my brother in the first mission of ng on my character who had cleared the queens eye ng+ and discovered that bosses have a chance to drop low level divine gear. I got a level 9 green kusa, and can't remember level but some green (L)arm piece. Not sure this info is useful, but didn't see anyone else mention