MarkoH01: I just finished all endings of PL and the new additional one in CP2077 and experienced quite a few dialogue trees I was unable to select because of not having enough "skill" with my character being maxed out lvl 60. So what is this scaling supposed to do?
Mostly it's supposed to ruin characterization and narrative and it does a great job.
In terms of mechanics what it means is that skill checks are no longer set from the start, they're set in accordance to V's level at the time you first come across those skill checks in the game world.
In practical terms it leads to situations like this, you interact with a front line charismatic character and in order to get more dialogue from that character you need to pass a skill check of X in attribute Y.
Fast forward 15 or 20 levels and you're now interacting with a secondary choom with the charisma of a baked potato only now, on account of the level ups, the requirement to pass the skill check is 2X or 3X that of the front line character..
The next character you meet is always going to be the most badass, or the coolest choom ever because V keeps levelling up.
And you can't counter it. You can counter enemy level scaling with perk efficiency - aka, progression linearity - but this you can't counter, you'll have have to fight with it by either metagaming meaningful skill checks (main chars, companions, (potential) love interests) and try to plan progression accordingly - even more progression linearity - or by walking around with enough attribute points in your pocket to allocate as needed - simply ludicrous.
Outside of dialogues this also applies to other checks like forcing doors open, containers and such. So if you spot a door at level 2 the body skill check is, say, 5. But if you miss it early on and only spot the same door at level 15 or 20 the body req jumps to 10 or 15 or whatever.
So in reality with each level up V is in fact getting weaker. And less cool. And less everything.
With each level up V becomes objectively all around less capable in the game world they inhabit.