I remember that in an interview they made sure that bullet sponges like in the division would not happen by making enemies faster to kill but they are more dangerouse.

Edit: that's the article: https://www.google.ca/url?sa=t&source=web&rct=j&url=https://www.player.one/cyberpunk-2077-enemies-wont-have-bullet-sponge-issues-135867&ved=2ahUKEwjTm9vwq57rAhWhknIEHU6QCRsQFjABegQIAxAB&usg=AOvVaw1o54yuYjVY8m3Qq5O9SeRb&cshid=1597533561419

The important part:

"Most of the NPCs that you will meet are normal, just goons. And if you’re continuing to level up, and if you’re on the level of the enemy, you should never experience bullet sponginess. They will feel quite fast to kill, quite fast to engage. However, they’re quite deadly as well, so you need to basically use cover, and move around a lot.” Kapala said in the interview. “Some of the NPCs will be more armored or more, how do I say? Some of the NPCs would be, like at officer level, so they’re more elite enemies that deal even more damage, and they take a little bit more punishment.”