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After the finale of act three are you able to just do as you please, such as going back for content you missed whilst in act 2, or would the only way to see that content is to start a new game?

(+2)

You won't be able to reverse time but there will be an epilogue which will allow you to wander around, see the consequences of your decisions taken throughout the game and - if a place has survived - go through events that used to be available there (such as taking Kana to the festival).