Plot: It'd be a good idea to first watch the OVA before diving into the season.
The season proper starts exactly where it last left off, in a hovel, on a ruined landscape, in the midst of a calamity. It picks up from there and transports gradually to a new part of the world in Mushoku Tensei. The theme, if at the beginning was one of exploration and wonder, is now one of self-exploration and doubt, leaning finally towards some sort of clarity, one little step at a time.
Of course it will still have it's moments of sharp and quick action, but the general mood seems to be one of reflection and contemplation. As such this season is a sort of character study, as well as a study of nature(nature in the sense of a person's nature, not environment). Also, instead of rampant humour, pathos and brooding seems to be the way this season is shaped.
Characters: Apart from the main character, almost none of the characters are familiar. As such, this season deals with an entirely new set of people. The interplay between these characters is a little stiff at times, probably due to the tone shift, but it really shines through whenever heavy topics come at hand.
Especially, one scene that caught will catch the attention is when a Drunk adventurer complains about the look on Rudeus' face. It is not difficult to understand where it comes from, and the ramifications are extremely clear. It sort of sets up the emotional tug of war going on inside his mind.
Animation: In terms of animation, Mushoku Tensei has not lost a single step. It is still the show that wowed it's audience last time around, and is still capable of producing such moments that make people take notice of it. A very strong performance again in this department.
Music: Music was one of the strong points of Mushoku Tensei, and again it is proving to be just as good. The background music gives a much needed tone to the visuals, and both compliment each other really well.
The highlight of this segment was very clearly the use of the Opening theme. So much so that the openings are something of a genre by themselves.
Enjoyment: If it has not been said already a million times, Mushoku Tensei is exactly what the true potential of an Isekai looks like. There is something for almost everybody to enjoy, and it is very rare to find something of this quality.
