The first two seasons were more focused on comedy than this one. I honestly think that the 3rd season has something special. If you are reading this then you probably watched the first two seasons (otherwise you are wasting your time :)) and I have to say ss3 is my favourite of the three so far. I'd say it's even better than the previous two. Oso is a comedy with some degree of social commentary but it can be emotional too. For example, ss1 ep24 and ss2 last episodes. Ep 24, in particular, made me think that Osomatsu-san is going to end in a serious tone but itsomehow managed to pull out a comedic ending.

Ss3 first episodes feature some significantly serious subjects while simultaneously make you laugh at the same time. Ep 4 and 5 made a strong impression that ss3 is going to be more serious. Usually, Osomatsu-san doesn't have a serious tone until later episodes. Ss3 clearly shows that this is probably going to be the final season.

Osomatsu-san is one of my favourite series so far (I've been watching this since ss1 was airing) and I sincerely hope that ss3 can the grand finale with something profound. I honestly think that ss3 have great potential.