That was a great thing about BGT - that your comrades would come over to BG2 just as they were in BG1 (same HPs, tome stat adjustments, spells learned, etc.). I was hoping they would do that with the enhanced editions.
I personally view the Tomes as a sort of reward for bringing a character through BGEE into BG2EE, to say nothing of the ridiculous number of Ability Score enhancing items littered throughout Amn and ToB, so I don't do it. I like to earn those points. That said, I don't consider this cheating, and begrudge no one for doing it.
If you're talking about creating a tome to use in BG2 then I'd guess those who think the boots were cheating would feel the same about a tome. Usually when people want to make changes to an NPC, like giving them a different class, they just use an editor to make the changes.
edit: Upon rereading I realize you meant setting the stats in BG2 to reflect the changes made in BG1. I suppose by a strict interpretation of the rules that would be cheating, but I think it would be fair since in "reality" the character wouldn't lose those increases.
modifying the game via editor to alter the experience in a substantive way, not just making it easier is something i don't consider cheating. so i'd almost never consider changing the class of an NPC cheating.
when it comes to tomes on npc's, that's not cheating under condition that the attribute you're increasing isn't changed in BG2. but if you spawn a tome to increase viconia's wisdom to, for example 19, where in BG1 her starting wis is 15 that's definitely cheating.
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That said, I don't consider this cheating, and begrudge no one for doing it.
when it comes to tomes on npc's, that's not cheating under condition that the attribute you're increasing isn't changed in BG2. but if you spawn a tome to increase viconia's wisdom to, for example 19, where in BG1 her starting wis is 15 that's definitely cheating.