If you really liked Madhouse's interpretation of Gunslinger Girl and are expecting more of that, you're not going to like S2. But if you've read the manga and can look past the low production quality, then you'll probably have more respect and patience for this show. But overall, there are so many things that get in the way of making a decent show, and that goes beyond just the animation and audio budget. In my opinion, the show didn't make good use of the limited time it had.
Lack of Focus
A lot all of characters have conflicts that I felt didn't receive adequate time to develop. The biggest conflict was suppose to be between Triela and a character named Pinocchio, but they had to compete with other characters and the overall plot for screen time. In the end, their final interaction didn't hit as hard to me, because I didn't really get to see Triela or Pinocchio grow over time -- it happens mainly in the background.
Less Attention on the Girls & their Handlers
The most interesting part of Gunslinger Girl for me was the gun-slinging girls, the effects "conditioning" has on them, and their relationship with their handlers. In S2, they felt more robotic and watered-down. Rico is the best example of this point. In S2, all she does is kill for the most part and she even seems to enjoy it. Compare her to S1, EP 3's Rico, who had to kill a boy she befriended briefly. Her feelings were far more complex in that one episode than they are in the entirety of S2.
When it comes to the handlers, they're a lot more gentle on the girls. In S1, they could get frustrated, angry, etc. When handlers like Marco felt guilty after scolding their girls and apologized to them in their unique ways, those moments felt really satisfying.
Conclusion
I'm not an anime critic, I'm usually easily entertained. I've also never written a review before on MAL, but my experience with S2 pushed me to do this. There's so much that I liked about the first season of this anime and there's so much that I want to say. The character design, music, and animation was beautiful. The tone of the show was dark and gritty, but it could be peaceful and wholesome when it needed to be. On top of that, it had such iconic and memorable moments.
S1, EP 11, when Henrietta chased after that purse snatcher, it was more than just some random action scene. It was a showcase of her love and devotion to Jose. She would've chased that man to the ends of the earth just to get that camera back, that's how much Jose means to her. In my opinion, nothing comes close to moments like that in S2, regardless of budget.
