"Papyrus Cheese" was a problem even in the original Baldur's Gate, where every group of gibberlings seemed to have one or two libraries. According to the AD&D DMG, scroll production is not a trivial thing, and certainly the value of a scroll should be high. The basic elements of scroll fabrication included the following:
1) Must be 7th level or higher to scribe, and of level high enough to cast the spell normally
2) Takes 1 day per spell level of preparation per scroll, and chance of success is not 100%
3) Requires special paper, but not too expensive
4) Requires special ink ... this is where it gets really interesting! A Protection from Petrification ink requires eye of basilisk, feather of cockatrice, and venom from a Medusa snake. And also some crushed peridot and topaz gems, and six pumpkin seeds.
I just don't think scrolls should ever be included in random treasure drops.
For once I would be happy if only classes who have a spell on the list of their class spells can use a scroll.
It is a magic setting and players expect to find magic stuff.
Its hard to find the right balance between being able to find cool stuff while making it so rare that finding it feels special.
I think BG1 did it right.
Getting your first weapon+1 felt special.
Unique stuff was very rare in the beginning and finding it felt very importent.
In BG2 it was a bit too much for my taste.
I finished ToB only once. It felt boring for me. When you get epic encounters, loot and abilities around every corner it stops feeling epic very fast.
From this position BG3 has too many magic items.
- You should get unique items only from "bosses" or at well hidden places.
- Shops should not get new magic items when you rest.
Prof. Dr. Dr. Mad S. Tist 
