Not in this case, no. All this allows you to do is play through the game even easier than you did last time. It could help with your completion rate, too, I suppose, but if you don't have a guide, you're still flocked. Just like every other Final Fantasy game. They're easy, but if you actually want to get everything, you can't just finish the game and look stuff up online, you have to have a guide right from the start and follow it to the letter so you don't accidentally open a chest you weren't supposed to, or so you wait in the right area for a few minutes to see another line of text. New Game+ is normally a really cool feature, the game just needs to have a reason to be played again. If the dress spheres levels reset with your character's and/or required a greater commitment (rather than switching between them in battle, though you could always opt not to), then playing through the game again would have more meaning. Also, the game is so easy that even if you limited which spheres you use, you probably wouldn't have much trouble winning. I have gotten 100% in the game, it was a complete pain in the ass, I was following a completion guide and had to redo it a few times anyway because I missed tiny little details in the massive list of things you have to do. The mascots were totally cool, though. Also, Sphere Break is fun, and Blitzball was decent.