CDPR has officially said very little about this, mostly that they are rebalancing difficulty and "how you get items", whatever that means.

Things that we know for sure:

• Clothing will no longer have armor points, armor is focused around cyberware (and those items that are actually armor)
• Cyberware management is emphasized more, there will be perks that target it but also debuffs for excess chrome
• The hard and very hard modes will feel harder (and easy mode will feel easy)
• The level cap goes up with PL (not officially stated, but visible in gameplay demos)

Pawel Sasko has also mentioned some things that the gameplay team are unhappy with. This doesn't mean that they necessarily get changed, but they may hint at what's coming:

• The world is littered with pointless items
• Crafting is now basically required for high-end play, it should be one playstyle among many