I'm not sure if this has been done before, but I was playing around with the game's .cex files and replaced a new game's .cex files with a finished game's .cex files and to my surprise, it worked.

Steps:

1. Take note of who's who. Fill a character's inventory with random stuff and leave the others with none. Then go to GOG Galaxy/Games/Throne of Darkness/Saved/Characters and check which one is the largest file (above 500 bytes). Do this to all characters until you know which .cex file corresponds to a specific character.

2. Save the .cex files in a separate folder.

3. Delete the .cex files in GOG Galaxy/Games/Throne of Darkness/Saved/Characters and start a new game (same clan and same name). I'm not sure if this matters, but I deleted the files in "Clans," "Games," and "Logs" as well.

4. Once you have all 7 samurai, do step 1 again.

5. Rename the .cex files from your previous game to the ones from the new game and replace them. For example: Let's say Leader .cex file from the new game is C1477 and Leader .cex file from the previous game is C48. Rename "C48" to "C1477" and click and drag to GOG Galaxy/Games/Throne of Darkness/Saved/Characters. Lo and behold, you can now play from the beginning with gear from a previous game.

Note: You'll be playing not as level 1 characters, but the level of your characters from the previous game. Also noticed that the drop rate for unique items isn't affected by the unique items you already have. For example, if you already have the Yuzan from your previous game, you can get it again in your new game.

Enjoy!

nice thanks for that

You're welcome. =)

So what's the main point of this? Is it plays as some kind of New Game+ mode of some sorts or what?
As far as I understand there'll be no difficulty scaling after applying this changes.