it gets nearly imopossible to keep playing after restarting from the save point, since the bonus tools are not saved (you start just with a BB, a S and a couple of ED) and it's really hard to keep going without any transform bonuses (cuz yeah, on the advanced levels it's also pretty hard to get them all again from the synergy thing, because of the number of limiters)
Besides, even if you get to Cloud Dragon levels you can't restart from level 31. WHY? pretty frustrating...
Good game, though, and awesome improvements - specially visually!