I dont think lv of enemy matters, I was helping my friends on lv 2~12. I was lv23 and I was getting more rare than when I was in Mars. I got lv 20 rare scout rifle from lv8 enemy
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Agreed. Loot is highly (I'd say overly) random. Yet it isn't totally random. For example, it seems you can get legendary gear at any character level, but uncommon / rare gear is always pretty close to your current level at decryption. That is, if you are level 10 and unlock an engram, it might be Legendary, or it might require level 12 to use, but it probably won't require level 15.