Like LoS, I have also finished Tales of the Abyss. It was at 5AM this morning and my play time was at 72 hours. Obvious spoilers ahead:
The fights with Sync and second form Van were nuts. I never died once in the game and I did not die against either of these bosses, but I had one Hell of a fight. Especially when Van ended up killing Luke, Guy, AND Jade. Tear had her hands full. :P
Speaking of Tear, the best part is when she told Luke she loved him. I shat myself. Seriously, most "romances" in games are almost always incredibly cliched. Like, as much as I love Shining Force II, when Sarah was upset at the end when Bowie and Elis were going to get married... I was very confused. Where was the character growth?
Anyway, the characters in this game, especially Tear and Luke, were amazingly detailed. Some of the best I have seen in some time. Even the main core of badguys had some great detail, because they all had reasons for doing what they were doing.
Definitely my favorite Tales game. And one of the best games I have /ever/ played.
Also, LoS, I'm equally confused at the ending with Luke's "shadow." :P
Can I have part two now please. D: