Definitely scales. Alby int was nothing, Barri int went fine, Rundal int mobs started getting tanky enough to survive basic offense on the second floor (and started actually doing damage) but was cleared without incident. Rabbie Mirror World, went in with a party unprepared and having done no research. Was really interesting, but got party wiped near the end of the first floor when the little gunners showed up and decided to retreat. Will need proper tactics and reading up on it beforehand next time.
Did Rundal basic with three other people, and with the effective 2-way EXP split (4-way but x2 event) it was granting like up to 8K EXP per enemy killed. So overall, a dungeon will likely grant a lot more EXP than a Shadow Mission (30 of those enemies = 245K EXP SM reward), though will of course likely take a lot longer. The bosses (kitty knights) were giving like 50K EXP each too, which is fantastic. May have to do some checks to see if any specific ones are notably faster EXP. Remember that dungeons make enemies always grant EXP, regardless of CP. Also unlike Shadow Mission reward EXP, the monster EXP will go to your pet (especially if linked). So many levels for the party and our pets...
Nice to see big gold bags dropping for like 14K values, since that not only saves a lot of clicking, but selling the gold bag gets more gold than that back. No gold multiplier from crystals of course, and SMs will likely be better for time:gold since many of them are inherently short. Battle For Taillteann II grants 17K and takes less than 5 minutes.
Some skill books dropped, and random materials I'm not sure what to do with just yet, gotta' check crafting recipes and junk.
EDIT: Passes that drop last a week and can be traded. Nice.
The white powder and white little bottles are used to make the production boost potions, I added them to the wiki. Will be adding some more stuff today.
This has info on various things, of course item names and whether each of these things is actually enabled is yet to be confirmed. Some things we can see in the interfaces (Engineering, Magic Craft), other things we can't see if they're enabled in NA or the details until somebody gets the manual/part as a drop.