Superpao

I agree with some here if they say that the staff listened to the fans. for a couple of episodes it was alright but it won't take that long before you realize the changes.
for me here are what I thought are the improvements of this season that the previous.
-Ai is actually taking part of the revenge which is usually done by his comrades. and she is also taking part of observing the Client.
- we got to know more about Ai and her comrades more, though not that much but enough for us to understand them and realize that they have emotions.

-Slowly but surely they broke out their formula where it's a backstory then deal with the devil then revenge. we got to see some interesting revenge stories as well as what if (ex: what if your recipient for revenge has died?)
Yes some reasons for revenge are still shitty but it also makes the show entertaining because you never know why? and it's about revenge not justice.

-Finally this season has LESS TEENAGERS AND LESS GIRLS AS CLIENS, for me They are too young to sell their soul to the devil just because of some problem, they'll grow and experience more problems in the future.
-You will also find yourself rooting for the recipient and will ask yourself "do they really deserve to go to hell?"
- There's also Story regarding Ai during the final few episode which makes you want to see season 3.
-The Art and the Sound is amazing as usual
-Kikuri for me is a good addition, she's like a bomb that anytime might reveal something big.

Te only negative thing I see in this is I don't think this anime is for everyone and if you don't like slice of life or episodic anime then you might drop this.

Overall I Highly Recommend it, if you're bored at season 1 then give this season at least 4-5 episodes so you can truly see it's beauty.