I'm at around 50 hours. I love the game, but I do see what people mean when they complain about the difficulty. My build is universalist making myself put 1 point in each tree each level, and no smithing. Even with that the game is easy on hard mode. I rarely use reckoning mode because most fights are over way too quickly without it, and I'll admit some boss fights can really feel epic without it but if I'm not popping it normally and don't during boss fights it seems like a waste.
I sort of wish the enemies were harder, the reckoning bar took longer to fill, or both. Being able to use reckoning to wipe out a big group instantly and have the meter full again after 2 more encounters with boggarts makes it feel less like a rare super move to spend wisely and more like an "I win" button that's almost always there.
Currently I've finished the first area and Detrye, and am level 27 halfway through the Plains, using all lower tier found armor and weapon (550ar and 90dmg when I could wear 1000+ ar and 150dmg)... still don't really get hurt in most encounters. With my build the only real skills I have are lunge, the first lightning spell, envenomed edge, and the rogue smoke/dagger attack, and they really only knock enemies back or stun them for a second so I can get a combo or bow shot in.