Ah, sorry, I misunderstood what you mean - we could term that the "endgame" rather than the "ending" to reduce confusion?Fair enough.
But by endings I was also thinking about game play and structure, not just story, which I'm guessing is what you're talking about?
I agree that players often don't want to be diverted into a mound of rote tedium at what should be the crecendo of the experience. However, at the same time, I'm not sure it's critical for a review either. Where NG+ is a significant additional part of the game (like Starfield where there is a specific game feel, but unlike Skyrim, where it's just mucking around as you please after the endgame boss), I think it's definitely key to a review.
I quite like the idea that if players want to go back in, giving them something to spice things up from their previous run seems okay. After all, those players who want to finish and be done, it doesn't really matter. As another quick note, getting the most powerful stuff in the game too late to have some proper fun with it before the wrap-up, that's annoying.