Unless it was already removed there should be a penalty/bonus effect to your stats (acc, att, etc.) when fighting an enemy that is higher or lower level than you, and that increases according to the number of levels of difference. Meaning a character ilvl117 with the exact same stats as an ilvl119 would still suffer a penalty due to level difference alone.
Although I'm inclined to think the penalty is still in effect because mobs can change from T to VT if I use an equip macro that lowers my ilvl, which is also one of the main reasons I want
alternative ways to unlock Empy +1 reforge with Monisette.