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Not really, much less
Yes, the max AP is 99 but you will need to play to at least NG+4 realistically due to the exponential amount of XP required. And you will have to spend loads and loads of time in farming XP. Most players, including myself, got 99 AP in NG+7 and you still need to farm XP for a fair bit. If you don't want to spend too much time to farm XP, NG+9 is more realistic target.
Back to your question, let's put aside the idea of playing like a pro e.g. Ongbal. If you get all the relevant combat arts, shinobi arts, Senpou arts, you can easily deal with the final boss with 13 AP but you will have to be excellent at perfect deflection/parry.
Hope this help. Good luck and have fun.
Max attack power for NG is 14 (Purification ending + all optional main bosses, not counting the power levels you can buy with the dragon mask).
Max attack power in general - 99
In normal NG attack power does make a considerable difference - especially against endgame bosses - like Owl (Father), Sword Saint Isshin and Demon of Hatred. Where an attack power of 7 barely tickles their HP/Posture, meanwhile 12 or so can absolutely melt (the fights literally go by like 40% faster).
In NG+ tho and futher - the scaling changes - and attack power upgrades after 14 become less and less meaningful.
So for Isshin - would definitely recommend 11+.