Wow, that was a great finale. Alien hordes were slaughtered, stuff blew up, tears flowed. At times hard to digest, Figure 17 is nevertheless a fine example of solid anime: you can nitpick, you can say that it's not what you'd enjoy, but I challenge you to present a convincing argument that it's not good.
Still, I wonder what he means by "hard to digest". It was a tiring job for me, because it just went on an on without end for the viewers emphasizing with Tsubasa just as Tsubasa herself. But perhaps something else was hard for Daniel.