I always do so with one element, and that is hitpoints. I didn't used to do it, even after I first started playing NWN2 for a while, and found that all PC's in that game had max hp's.
In my case I was playing a standard Elf Wizard in the OC with 12 con. At level 10, I had only 37 hitpoints and kept dying. Since then I've always rerolled my HP's to be maximised. My bad, but I don't lose sleep over it.
On the otherhand, with one exception, I've never used the DebugMode to gain experience. It defeats the whole point of the game imho. The one time I did do it was in Kingmaker to see when the last benefit was gained for my weapon. Turns out to be level 19.
As far as kit is concerned I will sometimes go into a module to pick up free bits of kit to start another module with. For example, I love BR1 -the Fall of Ulad, but starting can be a bit of a downer. If you are not careful, and if you are not lucky, you will die within a minute of starting, and that's even knowing the best course of action. However, by taking a level 1 character into Vertex 1 - State of the Union, getting the free stuff, and ditching it in BR1 when you make level 2, I don't lose sleep over that either.
If I were playing a multi player game, all cheating would be abhorrent.
If its just me playing solo, then if I decide to cheat, the only person I can cheat is myself.
Do you cheat?