Update 23 makes major changes to stats, and numbers are still being juggled by devs. Stats on your gear will be different when you log in after the update.
The following shows some of the changes. The first two rows show the changes to the stats on a piece of armour. Armour, Agility, and Fate go up, Vitality goes down, Critical Rating goes up a lot, and the Physical Mastery essence also increases substantially. The curves converting the rating into percentages change, so it's had to know what the immediate effect will be.
The good news or bad news (depending on how you think of it) is the change between a level 115 piece of gear (item level 340) and the corresponding level 120 item (item level 370). There is substantial stat inflation. So whatever happens to your 115 gear, it will be obsolete almost immediately as you level up.
The first piece of quest gear I saw was item level 350.
Update 23 Beta 6, which is running as I type this, has again made changes to stats, gear, and mobs, so any specific numbers are subject to change. Unfortunately, until things settle down, it is impossible to decide what to do. The fact that things have not converged despite 6 betas suggests to me that things may continue to evolve after U23 launches and the effect on the broader population becomes known.
There is another tier of reputation (Respected, above Kindred) for the Dwarves of Erebor. There are some pets and housing items that require Respected rep. Other existing factions are unchanged. You may want to save some Rusted Scimitar task items. There is a new faction Grey Mountains Expedition in the new areas.
Agility now gives only 2 points of Physical Mastery vs 8 today. The conversion curve between Physical Mastery rating and damage bonus has changed, and the cap is now +200% vs +400% today.
On my 115 raid-ready hunter, my damage has been reduced by 33% across the board.
The morale of level 115 mobs on landscape and instances has been reduced by 30%, so general on-level mobs will be a little harder.
The morale of level 106 mobs (as in starting areas of Mordor) has been reduced by 15%. This means Mordor may be noticeably more difficult for on-level players.
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