The problem is that, as far as existing Empyrean gear, you could literally just slap iLevel 109 on the +2 set and call it done. (Trying to shoehorn some additional stat boosts in there is going to make it outclass pretty much everything else at 109 anyway, as well as some stuff up into the 113-115 range.)
So if they're adding in NQ/HQ reforged for Empyrean gear, there are two options that make sense:
* NQ is 113, HQ is 119; or
* NQ is 115+, HQ is 120+.
The former... is even narrower in scope than any sidegrade introduced since iLevel (and, really, is narrower than a lot of sidegrades before iLevel), while the latter basically is "and now we have to add in +2 reforged AF/relic to maintain variety" (among other things).
I just wish SE would switch over to a system more like Skirmish's for upgrading all event items - you obtain a KI in the new event, you can turn it in along with a drop from an older event to get an upgraded version - because even though that means any intermediate upgrading gets lost, it keeps gear reasonably up to date.