You should make some scenes play a bit differently if you choose the new game+ (ie: you could drain kiss rinny's tail when you meet her, you can skip cassie because you already know where the city is, etc)
Like the Angel Halo. It is a one-of-a-kind sword, but in NG+ when Alice goes to give Luka the sword he pulls out the exact same one. Also he starts with all the skills and tactics he had at the end of MGQ.