So, there is different loot depending on level for the base boss drop, but there is a bonus loot table roll on an additional Halloween Farmer's Elixir loot table when using the Halloween Farmer's Elixir for any level using the same drop rate and it drops the same items.

When boss dies:
* Drop level loot A from boss loot table A
* If player has halloween elixir, give chance to drop loot B from halloween elixir loot table B (this has the bracelets, Shard, etc.)

From what I understand of your question, there should be no differences and you should be able to loot bracelets and the Shard when level 1.

-ALS