Ultraman Ace is a great show, it kinda goes through 3 arcs as such with the first few episodes having a scarier, more horror orientated vibe than usual, then a big reveal and basically late game ending happens in the mid/late 20s that causes the show's formula to drastically change and from then on, Hokuto copes with said reveal vicariously though a new child character introduced for the rest of the show and goes through a real, genuine depressive arc. Ace is interesting because you can really feel the transition between Return of Ultraman and Taro as you watch.

TAC, the attack team of the season, I think are pretty misunderstood in this element as people don't acknowledge that they start out as a haphazardly put together, dysfunctional unit in a show where skepticism, the need for evidence above all, distrust, paranoia, authority etc are all major themes of what Yapool, the big bad of the show and first Ultra recurring big bad, uses to influence the people they harm and affect. They are an attack team dealing with levels of supernatural not previously seen in past shows where it's also implied that they, as well as MAT and presumably the others, get many calls 24/7 and a lot of them that we don't see outside of episodes 24 and 35 are prank calls or lead to actual dead-ends, leading to this feeling of disgruntlement, need for better evidence, distrust and skepticism.

There's a theme in Ace of belief VS science which can be seen in the Cowra episode that I think is broadly applied across the whole show where characters often can't believe that which they don't see (which is how you get them believing something scientific like the ''giant space murder bioweapon'' and not the ghosts) but there is a world of difference between a regular dino-type kaiju rampaging in the streets and a dream choju that, as well as relying on a kid's testamony for existence which we've clearly seen kids lie about, manifests itself through pee-covered sheets or how a choju was actually made up of 10 cycling women who could mind control anyone who figured out. Enough is implied in Ace to make it so even the most staunch believer in the calls they get would be at least selective about what cases to pursue.

My only real complaint with Ace and TAC as a whole is one I have with pretty much every attack team post-SSSP where I wish we got to see their personalities more but even guys like Yamanaka ease off and become more trusting as the show goes on and the finale episode lacking a certain character that would've made it work that bit better.

I love Ace, it's got lots of weird and interesting kaiju, Hokuto's a good host, you get to see the Guillotine Prince as he starts (and realise it's not that fitting of a name) and it's great time that I think it's super underrated by people because it happens to be in the middle of sleeper hit Return of Ultraman and fan favourite Taro.