...Too bad the game misuses it spectacularly.
It should not be possible to "buy" attitude from merchants just giving them "free shit", and especially it shouldn't be so prone to be abused with metagaming.
For people unaware of it: you can give money or free items to vendors to improve attitude, and the attitude influences the price at which they buy stuff from you OR sell stuff to you.
What not many may be aware of, is that the system scales directly with levels, for some unholy reason, so the lower level you are, the less it costs to you to buy attitude point.
What's the range? 400 coins (or goods for equivalent value) can buy you 100 attitude points at level 1 while achieving the same at level 12 requires 4400 coins.
This is already bad in itself, both as a gameplay mechanic or in terms of immersion, and can be exploited even more by asking Withers to reset your class and talking to vendors at level 1 even in Act 3.
Of course it's very tedious to do and it's entirely up to the player to indulge in this meta-gaming or not, but the payoff is enormous and once you know about it the temptation will always be on the back of your mind (yeah, sorry if I'm the first who told you about it).
Needless to say I'm not a fan of it.
Now, back to the title, I think the Attitude system, while inherently simplistic, could work wonders... IF entirely disassociated by this crap and tied to quests and your overall behavior with the vendors altering it over time.
Instead, in the current state of the game, bar a couple of weirdly out of places circumstances (see the bugbear in Moonrise Tower as an example) there are vendors that keep having a neutral attitude toward you even when you saved their lives multiple times. THAT is in my opinion what should be fixed and replace entirely the possibility to "buy yourself into the graces of a merchant".
Incidentally, during EA I already had a thread highlighting my issues with the [previous iteration of the] attitude system.
https://forums.larian.com/ubbthreads.php?ubb=showflat&Main=101271&Number=821164#Post821164Weirdly enough some suggestions have been arguably listened to (vendor values now stick to the companion starting the conversation rather than fluctuating every time you swap inventory, for one, and you can't maximize attitude with anyone just throwing 150 coins at them as it used to be) but the implementation of the fixes has been exceedingly clumsy, changing the problems rather than fixing them.