As far as I’m aware (I could be wrong), PCF hasn’t released any exact numbers in terms of enemy HP and Damage scaling. I don’t think our damage dealt gets scaled down though. If anything, I deal more damage in co-op due to debuffs and buffs placed by party members.
EDIT: Just realized this question is about MP scaling. My answer below refers to downlevel sclaing.
Generally speaking, there is scaling in play that is intended to make enemies in lower difficulty levels be able to at least put up a fight.
If there were no scaling, everything at those lower levels would instantly be killed by you once you reach the highest gear levels and build optimizations.
You'll still feel like a bad-ass and be doing MORE damage that a regular player would playing at that same difficulty level, but you will not doing your normal damage since this would make playing at those levels entirely pointless or unfun (for most players).
We changed when exactly ...
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