^According to this very vague and somewhat confusing statement,
it sounds like they have altered the EMS thresholds to make it easier to get the so-called "optimum" ending. Now that might just mean they've lowered the requirement for not burning Earth to a crisp and/or unlocking the synthesis path. It might also mean they fiddled with the numbers somehow to make it possible to get the "N7 breath scene" without boosting the EMS.
If it's the former it won't affect me since in my playthough I already achieved those and if it's the latter...well that probably won't matter either since my EMS is sat around the 80-90% mark. That plus I'm in the midst of replaying my main Shepard.
Not so much for the ending DLC but because I encountered a few glitches in my first playthough that meant I didn't complete several side missions properly. I couldn't care less about the various fetch quests, but I kinda want the Kasumi, Aria and Conrad missions done properly, even knowing it probably won't make a difference.
Mike Gamble to the rescue
Heh, read the posts after that one. Several people call them out on the EMS adjustment since they (apparently) said that all the content would be accessible through the single-player alone when the game was first released. Except that it wasn't (*).
The revised/enhanced/whatever ending is just going to be one piece of the fun. The internet reaction will be the other piece.
* I actually did tally up all the war assets to try and figure out the best possible total. I think I got a total in the range of 3700 to 3800 after the 50% penalty. Which is just short of the "N7 breath scene".