CCG writes – “Most turn-based role-playing games tend to build in momentum until you reach the final dungeon, which in some way puts all you learned before to use. However, what happens when the game starts with the final dungeon and skips the preliminaries? Lv. 99: Final Fortress attempts to answer this question.”
Source: N4G PC Lv. 99: Final Fortress review – ChristCenteredGamer