S2 is an absolute let down compared to the previous season. The characters are behaving like some unpolished NPC, acting and speaking in absurd manners. The jokes fall flat and the main characters appear so apathetic in certain scenes that made me question if I was watching Overlord.
There is a terrible lack of urgency in everything Makoto and his companions do since they're obviously overpowered in more than one way, so much so that it becomes too hard for the writer to create meaningful and believable conflicts perhaps? But that can't be it -- suspense and plot urgency can exist even in a story with an absurdly overpowered MC, and One Punch Man proves exactly that.
The fight scenes are one of the laziest and worst I've seen. I don't usually deduct points for terrible fight scenes, as I understand how tedious they are to illustrate, but dragging them out with cringeworthy emotions and dialogues makes them twice as bad as they already are.
Overall, it's not as big of a let down as Shield Hero S2 is, but compared to S1 which is a rare gem in this genre, S2 has become just another trashy Isekai anime.