Then why take the time to nerf Gjallarhorn and Black Hammer and buff Hard Light and Necrochasm if none of them are carrying over? Seems like a wasted effort. New players migh want to do year 1 content, but the rewards won't matter for anything year 2. Or at least that's what it seems to be.
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That has been answered several times as well if you just do your research. They were nerfed for everyone who will not did not or just can't afford to get ttk that will still be playing old content to make it balance for them