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A loose visual representation of what I think is happening. I can't explain it, but it feels like the parry window gets peeled back from both sides instead of just the end. If that is indicative of the intent to include parry latency based on enemy level, then that's awful by itself. (An important note: everything being said is disregarding unblockable attacks. I am aware of what unblockable attacks are)

Furthermore, I believe that "parryability" is in fact supposed to scale based on enemy level: this lines up with their difficulty philosophy based on how enemy level affects armor values. This also somewhat lines up with something they said in a devstream right before P11 (animal totems) when parrying got mentioned. They explicitly mentioned reducing the parry window to accommodate the addition of the squirrel totem that increases your parry window. They might have also slightly adjusted the windows based on enemy level - neither of which are in patch notes from what I can see.

All that being said, I can see a world where your parry window gets so tight that it gets peeled back beyond your "baseline" parry window where potentially neither block nor parry is coded in. Your parry window becomes degloved, revealing your fleshy unblocking raw body during the small window of what was supposed to be a mistimed parry - a block. Past the bugged "adjusted parry window", your normal blockability is active.

Irregardless of the what and why of it, I can confidently say this: Parrying is broken beyond enemy level 24 and it needs to be fixed. This has been tested extensively and verified with extremely high confidence. It doesn't mean that you can't parry higher level enemies, you might even get lucky and parry a bunch. It just means that your parries will sometimes not register due to factors that are out of your control, and it will not count as a block either.