Game director of Nioh 3, Masaki Fujita, admitted that one of the key sources of inspiration for the combat system and boss design was the soulslike Lies of P.
In an interview with PC Gamer, Fujita said that when developing Nioh 3, the studio analyzed both its own projects and the work of other teams. For example, Wo Long: Fallen Dynasty helped Team Ninja understand that interesting loot should be closely related to the depth of the combat system, and Rise of the Ronin influenced the approach to the open world. However, it was Lies of P that turned out to be the most noticeable external benchmark.
According to Fujita, he was particularly impressed by how bosses in Lies of P use timely defense and evasion, as well as how their attacks emphasize the unique design elements of opponents. He noted that the variety of bosses and well-thought-out animation of strikes became a "strong incentive" for him when creating the movements of yokai in Nioh 3.
In addition to the well-honed action that requires careful use of block and evasion, I really enjoyed the boss fights, which were very diverse. Their attacks made the most of the characteristic features of the characters themselves, and this became a great source of inspiration for me.