Even Better Sequel: At least according to the review circuit. In Japan, it's the highest-reviewed Atelier game ever made. Period. It was similarly the entry with the highest aggregate rating on Metacritic, and still has the second highest by a difference of one pointnote technically it ties with Totori Plus, but T+ barely even breaks the necessary 4 reviews to place, while E&L has twenty-six reviews, the highest number since Iris 3; even the "new queen", Rorona Plus, has fewer, and brought in the first perfect score the franchise has ever seen on that aggregator. And as ever, while the actual average may seem a little on the low end, it's due to the ever-present problem of some critics just not understanding the game - the high scores stand among the very highest the franchise has ever, ever seen outside of Japan.
Funnily enough, though, among fans this status is a little more debated - some fans take issue with a few elements (like Logy's central position to the plot), as outlined on the main page and think somewhat better of Meruru or Ayesha.
Having the homunculi clone a Purple Crystal with multiple traits that increase its selling point at shops makes it very easy to rack up massive amounts of the game's currency, Cole. Not only that, but you can use this money to buy benefits that directly increase your stats and alchemy abilities, as well as other benefits. Additionally, any money you have at the end of the game will carry to a New Game Plus, meaning that you can start getting great benefits right away.
For that matter, New Game Plus is pretty much just easy street if you some time crafting the best equipment, or even semi-decent stuff. You keep everything you have equipped to your character in terms of weapons, armor and accessories and can buy back synthesized items you had equipped about halfway through. This allows you pretty much just rout any enemies you come across for most of the game.
If you synthesize an Elixir or Elixir Base with the properties "Perpetual Motion" note Gives the item unlimited uses and "50% Automatic" note Item activates automatically when its owner's health drops below 50%, it becomes nearly impossible for you to lose: whenever your health gets anywhere near low, the Elixir will automatically activate and heal everyone to nearly full health.
Escha's ultimate attack item, the Knowledge Book, when used in a Double Draw with the proper build, can inflict over a million damage, more than enough to inflict a One-Hit KO to any enemy in the game including the Final Boss and Bonus Bosses. Even if you don't take the effort to craft the exact equipment and properties needed to reach that amount of damage, it can deal insane amounts of damage if you give it just decent properties.