Spoiler
Is Philip's restoration a cop out/takes away from the last episode? I'm going to go ahead and say, I don't think so. The series at its heart is the story about these two guys. Like many people said, the series could have ended at 48, but 49 fits in wrapping up all the leftover bits. I guess it works for me, because Philip's restoration comes at the cost of Wakana's life, it's not just some flippant thing and Philip's back again. At long last, Philips is given Wakana's body. Wait, what?
The other thing that makes this episode work is in that they really treat it as a Philip-is-dead episode and shows how everyone is coping. Akiko and the frog pod thing, plus having to explain to the kid that Philip is dead, that's pretty good stuff. Everyone moves on, but Shoutarou and the rest are still in mourning
I still don't think Terui and Akiko are a couple