DISCLAIMER: I'm not a manga reader so I always come absolutely blind to every anime I watch (that applies to any source material not just manga), so take into account that I judge only what's presented in the animation and/or season story-wise.
SPOILERS AHEAD
ABOUT THE STORY:
Last season was bad enough, and since they made the mistake of not even finishing it... Well they made this. One of the many MANY mistakes was to present the season in +45min episodes, it was tiresome and boring for that and so much more, yet they thought to do it again to wrap up the mess. This season(?), movie(?), special(?) shouldn't really exist at all. Making Psycho-Pass 3 in 24 - 25 episodes of ~20min each, would've been so much more fitting.
Everything has the same stuff wrong as the actual season so I advise you read my review on that one since they're like, one whole thing. The only new thing that stood out this time was: "We are gonne kill Yayoi, but not really and make absolutely no buzz about it." That and the fight in the "grand finale", you already did a dreadful job introducing Arata so making the final boss one of the subordinates of BIFROST and not a congressmen itself, you messed up the entire organization you intented to introduce in the first place.
ABOUT CHARACTER DEVELOPMENT:
• KOICHI AZUSAWA: I'm led to believe his the final villain? Really? He's just a hitman, he's as important as the "peacebreakers". So yeah, bad decision there.
• SHIZUKA HOMURA: So he's not the bad guy? The only character who would make for as good of an antagonist as Shōgo Makishima is NOT the bad guy?
• YAYOI KUNIZUKA & SHION KARANOMORI: I just wanna say I'm so proud of them clearing their hues, but they're two of the older characters, so leaving the Bureau would require a whole thing for the fans to say goodbye to them as enforcer and analyst no matter if we are going to see them again or not.