CP 1.37 - Is Advanced AI really better ?

I started playing the game first time with CP 1.37.

I didnt use alternative balancing (because honestly I want to be able to learn any skill) But I did use Advanced AI. Because people claim it makes combat easier (better)

But does it ?

Only difference i understand is that shield block( or is it any block) now blocks 100% damage from regular attacks. But it also makes block last for only few seconds, so you have to time it.

First off i am not sure how does this balances with heavy shield skill, or for that mater need to use shields at all (you can block with two hand weapon as well) ?

Also is combat really easier. Because now you have to time blocks. Whle before you would hold block and reduce the damage…

Can somebody that played both versions please comment ?