All Relics doesn't need a NG+ category, but I don't think it's possible to set up a category without the subcategories of the other categories in this site's current system.
I'm not sure about the best way to set up a NG+ file. I actually hadn't considered the use of cheats to obtain the best items/max levels etc, but I don't see any way to prevent their use. If you have any ideas on that, let me know.
One possibility is to have publicly available NG+ files for each character. This would at least allow for an even playing field on emulator, and maybe console could be separated later if there is serious competition in the category.
Too be honest i don't think ng+ is a viable category too have equally fair runs on.
If you play long enough on the same character they will become overpowered in the long run. Since there are no rules indicating what is and what isnt allowed on a ng+ run and since there are no runs for the category yet I think it is the best to just remove the category completely.
But hey, that is just my opinion ¯_(ツ)_/¯