Huge step up in quality from Setsuna. Everything that made it good is here - the vibes, the soundtrack, the story and themes. But more importantly, the parts the dragged it down have been massively improved. Combat now feels satisfying and the sense of agency is massively improved with the ability to move and aim exactly where you want to attack.
There's too many QoL changes to name, but needless to say their combined effort makes Lost Sphear into what feels like Tokyo RPG Factory really wanted to do with I Am Setuna, but couldn't for one reason or another.