AHHH Tsugumomo, how the small cult following has missed you for 3 years. This fun little action-comedy show with tons of ecchi in it for some good laughter. Needless to say that the same production team at studio Zero-G is back to helm the series, along with the same VAs reprising their roles for yet another good time.
The one thing that progressed with Tsugumomo is the story, ever since Season 1's introduction between the humans and the tsukumogami with Kazuya, Kiriha and the rest of the Troubleshooters Office team of misfits (not to mention the ecchi that kinda is overbearing), Season 2 here ups the ante with more action that's brought on from more malice that's built from the last legs of Season 1. More importantly, there is a plot between both humans and their respective tsukumogami, in regards to their treatments and such that triggered some massive implications that could change the forces of nature. Some pretty good content if you'd ask me, and a huge improvement over the first.
Otherwise, pretty much everything's the same if you've watched Season 1 that's full of the comedic ecchi that always tickles the funny bones, with more characters getting into the action, and overall that makes for a better reception alongside Season 1.
The elephant in the room is that since Tsugumomo was one of studio Zero-G's first works, the art and visuals have taken a hit though. That's not to say that it was bad, but given how the manga kinda improved its art overtime, the anime kinda downplayed it by a long shot, that it feels ugly. This has been a fact since Season 1, and Season 2 here is more of the same, but is honestly bearable to watch.
Overall, this is a good sequel for fans of Tsugumomo who wants more content, along with the ever-so-relevant ecchi comedy breaks that never gets old.