I'm guessing you mean enemy scaling.
Overall, the difficulty has been pretty much where it should be. I'm Level 15 now, and if I'm not careful, I die against stronger opponents. In fact, due to my perhaps excessive specialization towards assassination, I die in most melee combat. Anything using a greatsword or warhammer for example (and most two-handed battle axes as well).
Giants require intelligent use of the landscape (making sure they can't get within melee range, they one-shot you). Dragons require distractions so you can get in toward their weak spots, similar to the high dragons in Dragon Age. They do tremendous damage when they're facing you. If you don't hit certain mages fast and hard, they can kill you pretty easily, while others are a piece of cake.
Equipment wise, they're keeping to items at or below my level, with a few "bosses" and bandit leaders possessing the nicer stuff that acts as loot for me. I stole a powerful bow at the cost of well over a dozen lockpicks, and even now enemy archers are still often carrying the lower ranked bows. I'm only now starting to see some of the nice ones creep in (still not as good as mine).
That said, I've had a few enraging encounters. One in particular took me forever to get through, and I ended up using a lot of consumables. And it was just three bandit types. One better than average archer, one two-hander, and a unnaturally strong sword/shield guy. They seemed to each have three times the health of the average enemy in that same dungeon. There are a few other encounters where I have had to reload at least a half-dozen times.
tl;dr: I have found the challenge to be appropriate. Some enemies are a joke, some are very much combat "veterans." I die a lot, but only once did I feel it was unfair.
As a side-note, my character is now a lycanthrope.If I use that, then I have no problem killing everything in a room on my own.