Normally, when someone says that something is good or bad, I'd expect a reason behind that. But whatever floats your boat. IMO, the battle system for The Last Remnant was quite original, grouping characters in Unions, making them share their HP and overall stats, giving you quite a few formations to play with(I THINK I have around 25-30 formations, but I'm sure there's a few more lying around there somewhere in the game).
Using something akin to FF2's "level up" system was a good idea, as it actually makes sense, as well as being able to choose between different set skill paths for characters to follow. The morale and command system is pretty well executed, morale playing a BIG role in what your units can actually do(sometimes even more so than the available Ability Points for the corresponding attacks themselves).
Plus, the way battles are handled(Deadlocks, flanking, rear attacks and so on) actually has you planning what it is you have to do, unlike most RPGs in which you simply pick your strongest attacks and be done with it.
More tactical than most of the normal RPGs, while still making you feel at home with the system(even if you sometimes get mad because that healing skill is not showing up when you have low HP. Suck it for making bad decisions.
).
