Do I fudge as a DM? Sure, sometimes - as hong points out, much of the time, NPCs don't have the opportunity to use a full set of abilities. I'm very careful though to err on the side of giving NPCs fewer abilities/resources than the party.
Much of a player's fun comes from fleshing out a character concept - if NPCs are grossly overpowered when compared to the party's PC, then it seriously devalues that character.
Imagine being the party's enchanter, being really proud of the feats that you've worked out and your cool thematic spell progression. Then you meet an archmage who not only has all of your abilities, but also has all of the metamagic feats, can create most magic items, a wields a longsword "just because be can" *cough*Elminster*cough* All of a sudden, your PC becomes a lot less unique and interesting.
It's much easier to try and work from stock NPCs or use one of the brilliant generators mentioned above.
Much of a player's fun comes from fleshing out a character concept - if NPCs are grossly overpowered when compared to the party's PC, then it seriously devalues that character.
Imagine being the party's enchanter, being really proud of the feats that you've worked out and your cool thematic spell progression. Then you meet an archmage who not only has all of your abilities, but also has all of the metamagic feats, can create most magic items, a wields a longsword "just because be can" *cough*Elminster*cough* All of a sudden, your PC becomes a lot less unique and interesting.
It's much easier to try and work from stock NPCs or use one of the brilliant generators mentioned above.