Be warned, there are two decisions that literally give you a bonus to stats (that carries into PoE2) in exchange for cruel reputation. This really rubbed me the wrong way.
Why's that?
I haven't gotten there yet in PoE2 when you re-acquire the stat bonus, but upon starting the game, the cruel reputation does not carry over. If nothing else, that is metagamer catnip, and I felt extremely obligated to take both stat tokens, as, well, it's free stats and I decided when I started PoE that I would be playing it primarily to experience the game and see if I could create a viable character build.
The thing is, if it hadn't been an all-or-nothing free stat bonus, I would
not have chosen a cruel option in either of those instances. It's an almost cartoony villain choice - cruelty for power, like something out of Star Wars, and cheapens your roleplaying experience if you are unable to resist a free stat point. The fact the bonus carries over to the second game while your reputation doesn't, just makes it more pointless to resist. Those were my only two cruel reputation gains in the entire playthrough, and what's more, they didn't even meaningfully affect my playthrough of PoE as I had deliberately timed the only meaningful 2 cruelty check before I made the trade.
It encourages some metagaming and Wiki crawling, and I took the bait. If you're anything like me, you might be Wiki shopping for rewards from the C&C. Wikis take you out of the game.
Of course, I recommend you resist, but with the number of people playing PotD, I think you have to at least take optimization somewhat seriously. Let's say you have a weapon mastery that corresponds with a particular weapon type - it would behoove your playthrough to ensure that you don't miss that superb unique flail. If that's a unique quest reward based on a particular outcome/choice, well...
That said, if you don't care much about RPing in your playthrough, it's not really that consequential.