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* All Points-of-Interest; re-check your counters
* All Sca.B Schemes
* All the new Recipes
* All the new Creatures
The 1.4 NG+ Update added some of these items/tasks...
There is already an updated (spoiler) thread on 100% completion Post-1.4 Update...
https://steamcommunity.com/app/962130/discussions/0/4361248648376357326/
I just went through the wiki and the ONE thing I was missing was the "Hastily Written Note" of the fifth missing kid who was locked in the case with us. So to answer my own question, no, it isn't recquired to start new game + to get the 100% score.
“Sokath, his eyes open.”
it's just that in NG+ you need to get more NG+ exclusive stuffs to get 100%. but there's really no point.