In my opinion, this anime series is particularly overrated by the anime community.
What appears to be an anime with decent visuals, sound and budget simply disappoints in the story and character segment.
The art, animation and sounds are no doubt well made, and this has blinded us to the fact that following the story is simply frustrating.
First of all, there is no real price to pay for our heroes, no such thing as punishment for when the main cast loses.
In one of the early episodes of this season, we are shown that most of the main characters get brutally (and fatally) injured, but actually we have seen that happen multiple times in season 1 already. Lo and behold, the characters aren't even hurt, just got off with a scratch. Viewers have already been conditioned to not feel shock or suspense when something terrible happens to the cast: Meliodas has regrown lost limbs, dear Elizabeth has revived everyone in the final episode of season 1 before, surely it can happen again when the MCs are all dead.
Also, the story is riddled with annoying subplots that diverge from the main plotline: the revival of the demon clan.
Gowther decides to screw with the crew's memory, and they have a pointless internal fight (they still let gowther travel with them, and gowther still doesnt know what he did wrong).
The fcking giant loses her memory for the second time, disrupts the crew from focusing on the demon clan.
Ban leaves the 7 sins so he can continue to mire himself in his dead lover (yes this subplot is still ongoing from the last season).
And Merlin has stolen Meliodas' power so now they have to first embark on a side quest to get it back.
While subplots are necessary to pave the way for the final fight, the above plotlines seem to have little to nothing to do with the revival of the demon clan. The demon clan don't play a role in these subplots at all, and somehow steers clear of them so that our little heroes can level up peacefully.
Also, the fucking pig is annoying, especially with its deal with the power level. The storytelling is crap when they have to rely on numbers to help us rank who is stronger than who.
All in all, this is an anime that disappoints and that betrays our expectation of what is termed a 'well-made' series. There have been many 'well-funded' shounen series like this one (such as Magi and BnHA), but we should not simply believe that it is a good anime just because it has made itself to appear to have more potential than it credits itself with.