The final boss has the excuse of having monsters around him that drop insane EXP and money. I was able to catch up to reach level 100 and beat him at level 100 in just a handful of runs, took maybe 20 minutes.
I just plain like LoT2 a lot better than the first one in about every way, actually. Better music, better art, better pacing, less unfair moments, and while I dislike the number of bosses on a few kinds of attack can reliably damage, it's not bad. The final boss probably isn't more fun than the one in the first game, but I still thought it was challenging.