Character development is abysmal, even for your average isekai. The characters don't change, and if they do something, it's only for the plot to advance, not the other way around. This point is particularly jarring, as the setup is all there for multiple characters, but for some unknown reason, the anime never explores more than surface level issues for every single character in the story.
The story features terrible tone shifts and an aimless direction on what to show and how to do it. Sometimes the characters are making jokes when the context and situation is dire or very serious, and sometimes the story has no idea if it should be dramatic, tragic, funny, or serious. One episode might feature a character going through strong and sad emotions, and then the next couple of episodes never mention or acknowledge that the character ever went through such an emotional struggle.
The sound design and soundtrack are incredibly unremarkable and forgettable. One of the openings is somewhat catchy, but you are not going to remember any actual soundtracks that play during the episodes. The impact of weapons, spells or anything similar is also very weak and is only serviceable. The more you pay attention to it, the more you will notice this issue.
Animation should be at least engaging and fluid, especially with how many episodes of this season are just slides with characters talking and talking until the episode ends. Sadly, this is not the case at all. Rather than saving the budget for the fights, it seems like there is simply no budget at all. Even during the few short fight scenes, there are a lot of stills or they just switch to characters talking during the fight. The other trick that is widely used is how rather than show you the impact of an explosion or strong attack directly, the anime will show you instead how things around the fight (like trees, buildings, objects, etc) move around with very basic animations.
Finally, the biggest problem with this season (and the main reason why this is not recommended) is how boring it insists to be. There are plenty of other anime with a better pay off, better setting, better characters and better animation while still being an average isekai. While similar anime at least attempt to explore the same tired and tried tropes of isekai or even a subpar romance, the second season of Tsuki ga Michibiku Isekai Douchuu stubbornly refuses to try anything at all.
Even if you are still OK watching this season with everything I described, you may find that spending 10 hours to watch this was just not the best use of your time, especially if you were looking for a way to kill time while having fun; there is no fun to be found here.
