I don't normally feel the need to write reviews, but I felt rather, disgruntled, after watching this through to the end. Maybe this is the sort of, wait a day after watching then see if you want to write a review sort of situation? Eh, screw it. If you enjoy the main focus of the story, the 'calling upon Hell Girl and watching her banish people' no matter how trivial or silly some of the reasons become, then you will still like this. However, if that isn't all you are looking for, then you will be disappointed. I know I was, despite wanting to like it.
Maybe we should start with what was good? First of all, the sound and the art were good. The visuals, sound effects, and music, were really quite nice and add something special to this show. When it comes to the 'the person is going to hell, here is the pseudo-torture scene' sections, they got a bit lazy. However, they also recycled the 'transformation' scene just like they did with the 'flying flaming carriage' scene in the first two series. That got kinda tiresome. The music was nice, but there was little to no variation to it, and if you -actually- listened to it long enough, it got boring.
The characters are all still as you remembered them, with an extra side character added to Ai's cast of servants. Yamawaro gets a single episode to flesh out his backstory, like the others, but gets little to no other sources of exposure like Ren, Hone Onna, and Wanyuudo did in the other series, and do in this one, acting as her eyes and ears. He is mostly just there to support the most annoying character in the entire world, Kikuri. Why they added her in I do not know. The show would be vastly improved if she was gone. Seriously, we know who she is now, we found out in the second season, why is she back? There is no reason for her to be back.
Anyways, lets get to what I wanted to talk about, and what really annoyed me: the story. If you are reading this without watching the series first, just know that it is bad, and move on. It is bad. That is it, its bad.
*Warning, Spoilers*
There is a glaring plot hole, in the very first episode. After the last series Ai is no longer the Hell Girl, she became human, then died. So, why is she back? It is never actually explained. You can make a few guesses. She is back because she hasn't truly left her hatred behind, and so cannot go to heaven or hell? She is back because the master of Hell has pulled her back into doing her old job? She is back because she has to pick a successor? She is back because the plot gods demanded so for a third season? All I know is that this annoyed me throughout the series.
In the end it seems it is because she has to pick a successor? Maybe? If you take a leap of faith and make that assumption, because they still don't explain it to you. But even if that is the case, why? Why does -she- have to? That isn't really explained either. Can't the master of Hell just pick a new Hell Girl like he picked Ai? Why couldn't he have shown Yuzuki the truth about her life, and created a new Hell Girl? Seriously, that is what Ai did and it worked, but it took 26 episodes. The first 12 of which have nothing to do with the plot at all. Maybe they are there so that you start feeling for Yuzuki, and her friend Akie, you know, drive the character development along, but that fails. She does exactly what Hajime and Tsugumi do in the first season, which is fail at trying to prevent everything from happening, and even at times, helping it to happen!
OH, and speaking of useless returning characters, guess who is back? Tsugumi. Yeah, it was neat seeing her in the second season for that short amount of time, a brief cameo appearance, but now she is back as a character (for the latter half of the series) and does absolutely nothing. Nothing. In fact, she is almost more annoying than Kikuri because she does about as much, and isn't a cute loli anymore. She has two important scenes, the first is at the festival at the portal/gateway, the second is explaining to Yuzuki that her life is a lie. Both scenes could have been done by other characters, easily. Especially the latter example, because Ai goes and explains it to her anyways, revealing her past.
Turns out Yuzuki's life is a lie, and she is a ghost. Nice, a Sixth Sense move. Somehow though she is living and participating in human society. Her friend Akie comes over, but doesn't realize the building is derelict? Her teachers don't realize that there is no paperwork on her, because she died a decade ago? Somehow she lives the normal life of a middle-schooler without anyone around her noticing? This isn't explained very well. Just that everything has been 'an illusion'. But then why does she care about Akie? Why does Akie become her companion? It all just -almost- makes sense, and -almost- works, but it just doesn't get there. That is what got me so upset. I watched 26 episodes waiting for it to get better, after the first 12 it does get better, yay! Validation! But wait, then it starts to go downhill. Then it ends like it does: like a lukewarm beverage on a hot day. Not satisfying in the least.
I hope you enjoyed my angry inane ramblings that I have written at 3:30 in the morning.