Enhancement Scrolls add stats?

Is there any limitation on what stat can be added? Can a Enhancement scroll really add Wattk/Mattk to any kind of equip (not only weapons)?

The idea of turning a normal cape into a Wattk/Mattk cape for just 3~4m (w/ lots of luck) is interesting

No. Only weapons gets attack. Some claim that gloves also can get attack, but I have never seen it in game or on any screenshots. So no cheap attack scrolling for you, sadly.