Yes, I plan to carry it over. I'm on Easy, I'm not too worried about having some demi-god character
If you're not worried about being so OP you can one shot the final boss then I won't go into that but two things for sure:
At some point someone will give you a pair of golden pantaloons. Memes aside, carry them with you to the second game. You can do something very cool with them there if you collect the full set of metallic pantaloons.
In BG1 killing Drizzt Do'Urden is a difficult but rewarding challenge. He drops some of the best items in the game, namely two Scimtars +3 both with really nice special abilities. HOWEVER if you do so, he and his friends will curbstomp the fuck out of you in BG2. You theoretically can beat them (I did) but you have to powergame pretty hard to pull it off and the rewards are not nearly as good.EDIT: It should be noted you're not supposed to be able to kill him at all in BG1. He's only hostile if you attack him and he's strong enough to curbstomp your entire party effortlessly. You can do some cheese to kill him pretty easily but it is by no means supposed to be a winnable fight normally ---