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New Game Plus is a strange thing when you think about it: you can re-watch a movie or re-read a book, but only a video game can internalize that you're replaying it. A good NG+ system can be a victory lap, and it can let you recontextualize your experience.
New games like Dead Space and Marvel's Spider-Man 2 are great examples of the classic New Game Plus formula: They let you start over but keep all your upgrades and gear. This approach has almost become a standard feature in modern character action games, as upgrades and skill systems have become denser and more RPG-like. Dragon's Dogma allowed players to start over so that they could master more of the game's summons, which also fits perfectly with the game's story of endless cycles.