I don't like that level break system too. It's too expensive and above all, it needs one of the most rare and precious currency of the game. I thought it would be something like promotion with it's own currency but nope. Not at all. If at least it raise your girl by 20 level at once for 100 R-medals... it would be still expensive but you can buy it for your waifu.
I will not say it's a whale thing. It is one like 6* promotion or the whole R-medal system. But unlike others, this one is just bad. since regular player will never throw so much currency just to max level his favorite girl.
Also, I wonder how it works with ally teams? Girls will stay capped to 80 on ally team if you don't have one above this level yourself?
Anyway, I think this thing will stay just an option like promotion and will not become a thing you absolutly need to play in the future. But I'm okay, this system is a fail right now.
About girls...
Cherry Sage New Year is interesting. Why not. Skill Act, ATK on bosses and Hit Weakness are a good combo.
The new Sakaki has a really nice look.
I don't like the new Acacia at all. She don't have that cute and calm charm like the regular one. But with her high skill act and high damage buff + really good skill, she can be strong in battles.
Skaneberry has an interesting design. I like it. After promotion, she become an Easter Helenium like, with a single target skill. Why not. That's not awesome but pretty good I think.
The promoted girl of the week is Cornflower. She is a mix of React girl and Solar Blast girl. Meh.
Whale ship? I don't think they are so pay to win. Or even pay to win at all. The Manta stages are hard yes. And you need a lot of strong girls. But you don't need more than you can get for free.Also the only stage you really need to pay to win right now in my opinion is Whale-ship stage.
Developer dosen't force you to play it. So just ignore Whale-ship then you will be fine.
The new Swordfish stages are more easy to farm imho.
For me the only really hard stages for whales are the Re Aqua Shadows and thoses 640k TP maps (and now thoses 690k TP maps but Iwonder if they are not a way to test some good player/whales power...).
And we have another Crit Girl gacha. May be interesting for some of us. Maybe I will spend some FG for huge salt. Maybe not.
Edit:
Cleared the first new super hardest 690TP map. It was hard. Thanks to Kerria and Heavenly flower Pinkladies. The second one is way to hard for me. I don't know how I'm supposed to do this without Rainbow Rose or someone to give Magic Weakness to Kerria & Pinkladies (and even with this, I don't know how I'm supposed to survive a 1 hit KO attack from that punk pest).
Atleast I got one of thoses strange medals...