if i wanted to cheat, i would not go to TQ vault and make a duplicate of the potions i found, i would just grant him 200 skills points directly, as amgoz pointed out. what's more, increasing their value would make people ignore them, so they will be useless.
the choice i welcome was 3 attribute points or a skill point, when crafting a lesser skill pot. i don't think there is an ideal "solution", just face the difficulty provided with the new mechanics and leave it at that. without twinking, it's fairly difficult.
also, if someone has built a char capable of beating bosses in massboss, he's only playing the game the way he likes it. primarily, that's why we all are playing the SV mod, for a better TQ experience and an enjoyable one.
one more thing, if you cheat you are free to do so. no one is going to take that away from you. the end result however, is a different story.