It doesn't really need upgrades, it just needs a way to restart the game at a higher level. It becomes tedious to have to replay the first levels so often.
Would be a really good game if the morale wouldn't be that broken. The morale of the troops should be mostly affected by the players decisions not by such mundane things like taunting. For example there were two lines of enemies (and me too 2 lines + some loose units for flanking), I killed the first line having lost 1 unit of the, made a quick attack on the second line, moved the two remaining unit's out of the way and charged at the enemies with my second line. After defeating that main army of the enemy... I lost because the enemy kept taunting me while I literally crushed his forces. Shouldn't my unit's have gained a morale boost because they defeated so many enemies in such a short time without loosing many men? Shouldn't the enemies unit's be fearing me because they lost their main force?
For those complaining about how hard the final boss is: He is not. Just keep slashing, he is stunned for a short time every time you make an hit, so as long as you don't stop attacking him he will be easy as an pie.
What do you need all that money for? >.> What is maybe more useful is not to sell the ingredients as they can be used for the smith which was newly introduced in the 3. Chapter. (They were useless in Chapter 2 and suddenly you need them in Chapter 3)
Very fun game, a bit easy tough. 5/5
@Retinax
You self decide if you do air combos or not, if you press up while attacking you will. If not then not. (Down also results sometimes in an air attack but thats relativly easy to see when it does and when not)