I'm surprised at all the bad reviews these last three episodes got, but after reading some, it seems like many people are just mad that they didn't get the pairing they wanted. So a word of advice to prospective watchers...
Watch it. Because it's the end, and most of all, because it's an actual ending. I guarantee that all the plots are resolved, with a few interesting twists for good measure. Just try to ignore whatever pairing you were hoping for, and enjoy it as a story
However, if you finished the episodes and are just window-shopping for opinions, I got just what you need...
SPOILERS! and more, all for free! Just read the fine print below:
While the over-the-top rejection of every girl (except Kirino) seemed cruel, it had to be done. Kyousuke loved Kirino, period. And while Kyousuke messes around a lot, he's honest and straightforward when it comes to people's feelings. He is the hero, after all.
As for Kyousuke and Kirino's breakup, I know that many wanted them to end together. However, with all its wild antics and crazy scenarios, it was about time for the story to have a reality-check. Incest is looked down upon in our society, and while one might want to defend it (as the series not-so-subtly does), there's no avoiding the stigma against it.
Thus, a committed relationship between Kyousuke and Kirino would inevitably cause more pain in the long run. On the other hand, ignoring those feelings would just haunt them for the rest of their lives. Like many real life struggles, a happily-ever-after was impossible, and the situation seemed hopeless. But the beauty is in what they made of it. They lived out their dreams to the fullest, if only for a moment, so that they could step back into reality.
It's a story of the balance between society and individuality, between fantasy and reality. In the final scene, Kyousuke reminisces on the past 2 years, and is sad that it ended, but happy that it happened. And that's exactly how I feel about the series. 10/10