Can't call it perfect. But I'm much afeared no game will approach its quality anytime soon. As far as leveled loot goes, PoE does the same thing. But at least W3 has the Wolf Hour decoction that allows you to bump your item restriction up 2 levels for duration. I would say 2/3rds of my loot went into crafting. Minus swords off my victims of course. Never a shortage of bandits willing to commit suicide by Geralt. (Love in Blood & WIne when Geralt mutters to himself about this.)
And while I wouldn't say combat in the Witcher 3 is 'perfect,' it definitely feels more like a master swordsman who has to rely on brains as well as brawn throughout. No matter how overpowered you are, carelessness gets you in a world of hurt. I like it better than W2 combat, which seemed more like an exercise in QTE mashing at times. But YMMV, some prefer W2.
Also have to agree with the previous comments about Blood and Wine, it's just about a flawless capstone on Geralt's story. And of the Main Game areas, only Skellige was as fun (to me) as Touissant is. Another area of agreement, ignore the level guide on the Main Quest when you get to Velen, at least until you hit level 10. You can do most of it with only a couple tricky fights. And the worst one you have sorceress backup from one who doesn't inadvertently kill you with every casting, (Hi Triss!) Marigold must have wasted me five times during her quest with the Witch Hunters. After you're lvl 10, hit the secondaries and don't let a notice board go to waste. Once those within your level range are exhausted, and only then, go around random exploring. Not only does random killing give you less...much less...than quest pursuance, but because W3 uses repair mechanics on your gear, it's very easy to get caught in a money-trap, where all your killing does is render you too poor to keep your gear in order for when it's needed. I actually struggled with this hard until I read the forums and saw the advice to disregard the Velen Main Quest level instructions. Then I went questing, found myself lvl 15 in less time than it had taken to get from 5 to 8, and the game got much easier.