Scholar of the First Sin is first and foremost a complete rebalance of Dark Souls 2. Enemy placement has been remixed quite a bit, and the distance at which they'll spot you and choose to engage has been increased. They also seem to use more aggressive attacks as well, and sometimes will come sprinting at you as soon as you enter an area. You'll see enemies sooner than you expect, you'll see bosses used as normal enemies much earlier than normal, and there are a handful of new baddies to help ruin your day.
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The DirectX11 version of Dark Souls 2: Scholar of the First Sin will hit Steam tomorrow, April 1st, at $49.99 as a standalone purchase. The DirectX9 version will cost $39.99. Steam users who previously purchased Dark Souls 2 will be able to purchase the DirectX11 edition of Scholar of the First Sin at a discounted rate of $29.99, while players who purchased the base game and all subsequently released DLC can upgrade for only $19.99.
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It's amazing how some subtle little effects, like a slight bloom being cast over your character, can have on the game.
Here to make a compelling case of why you should throw down even more scratch for DS2 goodness is the newest trailer.