So~ Finally~ The most awaited sequel this anime season returns! And that's not because it's good, but simply because it's a huge franchise and doesn't everyone want to know what happened to the four psychotic Meisters after their ambiguous not-deaths? =D
Episode 26 (or season 2 episode 1, whichever you prefer) jumps straight into continuing where the series had left off - which was actually 4 years after the main events of the first season. This is both a blessing and a curse, because the first five minutes consists of lots of gunfire between unrecognisable denominations and unfamiliar faces rattling off unfamiliar names and political organisations.
The good side is that this first episode has a whole lot more solid action than the first episode of the first season. Saji is helping out at a space station when his companion, let's name him RC#1 (standing for Random Cannonfodder #1), is arrested on suspicion of being a "Katalon" member - a terrorist organisation that seem to specifically target the State anti-terrorist faction "A-Laws". When Saji opens his mouth to ask "What is going on?" he gets arrested as well, leading to the first "wtf" moment of the series =D
Saji and RC#1 get dispatched to a satellite to do manual work, kind of like the future equivalent of a Russian gulag I suppose. About ten things happen at once at this point - on Wang Liumei's information, a partially reformed Celestial Beings (consisting of most of the old Ptoleimos crew minus the IMPORTANT people ==;) sends Tieria (YES STILL ALIVE) to the satellite; all the officials stationed at the satellite begins to withdraw after hearing of an impending "mission"; A-LAWS and Katalon attack the satellite simultaneously, the former with the intent of wiping everyone out, and the latter trying to rescue their members; and caught in its midst is Saji...and Setsuna, apparently conducting his own investigations after losing touch with CB.

An unsubtle hint that A-LAWS is teh 3vil, as it unleashes - literally - killing machines called "Automaton" on its prisoners.
After lots of smoke and haze and gunfire, practically all the prisoners on the satellite are killed except Saji. As an Automaton creeps ominously closer to Saji, trembling behind...well, something, Setsuna swoops in and saves him with his awesome guerilla skills. Wow. /Sarcasm.
The scene, surrounded by burning remnants and gazing at each other in surprise and behind helmets, is highly remniscent of Athrun and Kira's first remeeting in GSeed.

Saji: No!! Don't misunderstand!! We are not having a secret date!
Setsuna: *DON'T GET IN OUR WAY GLARE*
Saji: Don't tell Louise? *whimper*
Ahh.....the fated meeting. Done so much better than THAT other one, involving Marina. 2 seconds later they flee as Automatons go crazy.
Setsuna drags Saji through the corridors, thinking that nothing has changed, that he's still fleeing on the battlefield. This wasn't the world he wanted, it wasn't the world Lockon wanted......

Exia descends, complete with one red eye and a billowing cape (wtf?!)
Setsuna jumps out in Exia, leaving Saji a disbelieving emotional wreck in the satellite, unable to believe his neighbour was the source of all his woes.
Amongst the A-LAWS pilots was Louise (NO KIDDING), who freezes up Stellar-like when she sees the Gundam. Somewhere far away, Ribonze opens his eyes and smirks.
2 minutes later.....

Setsuna - the worst protagonist pilot in Gundam history.
Okay, seriously? In the first 25 episodes he didn't improve one bit! I know this is meant to show the technological gap between an old model Gundam and new MS's, but...gee, at least put up a fight! Athrun could own in a GINN! Against a Gundam! Handicapped! With Cagalli screaming at him in the cockpit!

Setsuna: S***!! There goes the rest of my retirement package.
No, we couldn't believe it either...
So anyway, just as Setsuna is totally getting his ass owned and is about to become cannonfodder #2, Tieria charges onto the scene and totally saves him. They go back to ship where they have a nice chat about how Setsuna has changed and Tieria hasn't, before Saji runs in and bares his grief at Setsuna.

Saji: It's all your fault! What you did hurt a lot of people!! You injured Louise! You got my sister killed! Why!!! Give them back to me!!! Talk to me! TALK TO ME!!!

Setsuna: Sorry, I don't speak Japanese.......
Ahem. I'm beginning to suspect the guy has had intensive botox injections as part of his CB training to explain his facial paralysis. On the other hand, I like his hair =D
Louise gets back to A-LAWS and is an absolute wreck as she pops pills and shivers and whimpers. Her arms are both there, though gloved. The news filters through to the rest of the world that Gundams have been spotted. Obviously, no one's as happy to hear of the Gundams' return as this guy:

Graham Mysterious mask guy: This suit is hot. And by Virgo I don't mean in a good way. This ridiculous costume makes me look like I'm trying to dress like Darth Vader, Batman and Superman all in one go...and honestly, isn't it pretty obvious who I am?
Yes, his identity is so mysterious that he's credited as "Mask Guy" in the ending credits. At any rate, an A-LAWS captain remarks at the news that this is why they exist, while a guy in Katalon tells Shirin (who has evidently left Marina for Katalon) that CB's aim is the same as their own, so it's unlikely they need to worry about military intervention from CB.
Meanwhile...

Regene: Allow me to introduce to you my new wife
Wang Liumei, CB's chief informant/agent meets with Ribonze, the arch-nemesis from last season's finale.
After the ending credits (there was no opening credits this time), we find that Saji doesn't end up shooting Setsuna after all (duh) and he's taken into the room where they locked up Allelujah for a while in the first season.

Tieria: Hello, my name is Tieria Erde and I like to rub salt in people's wounds. Nice to meet you.
He really does like to go to the atonement room and make snide comments ==; Saji gives him the Saji version of "F*** off" which was just a mopey "I don't wanna be like you guys! =(" On the other hand, no fluffy pink jumper in sight this episode! Have you finally become decided about your gender, Tieria-kun? XD
As Tieria is rubbing salt and sand and god-knows-what into Saji's unhealed emotional scars, Setsuna leaves ship for Earth. Before he goes........

Setsuna stares lovingly up at his new Gundam - "Gundam 00"
Now we know.
He arrives on Earth to meet....................

The real reason Lockon died early: SMOKING KILLS
Don't you love anti-smoking campaigns? XDD BWAHAHA...ahem
Lyle Dillandy: You arranged to meet me?
Setsuna: Katalon member, Lyle Dillandy.
Lyle: Are you from the authorities?!
Setsuna: I am here to escort you. I am Setsuna F. Seiei. Gundam Meister of the Celestial Beings.
Lyle: Celestial Beings?
Setsuna: You will soon become a Gundam Meister.
Lyle: (wtf)??
Setsuna: Lyle Dillandy. No. Lockon Stratos. *INSERT DRAMATIC MUSIC*

A WTF expression if there ever was one.


Glorious Neil Dillandy pictures. You knew it was coming =P
So Lyle is set to learn the l337 skills of a Gundam Meister all in one episode. Wow, that's even worse than Kira. Glad to see that they made him at least NOT a plain civilian, so he's had some combat experience. Hopefully he's had some MS experience.
The dilemma of whether the one waiting under the tree back in season one was Neil or Lyle remains...which knew more about the other?
Soma and Sergei spend a good proportion of this episodes time having tea together as civilians and watching TV. Colonel Mannequin (Patrick's superior) rings up Sergei early in the episode and decides to join A-LAWS to observe them. There seems to be a shot early in the episode of someone who looks like Ali, on a killing rampage as usual. Sumeragi is in Katagiri's bed ==;
The ending sequence is probably the most full on I've seen in an anime, unless it's meant to be the OPENING sequence, which would make more sense. We get a good deal of backstory of the four Meisters, including Tieria in some sort of artificial womb. Practically anyone with a name had some action in it, and that includes the dead Ptoleimos crew members.
........Oh yeah.

Allelujah: Mmm..mmmfmmfmmmmfffph!!
Translation: Guys...aren't you forgetting something?!
Uh oh...here comes the bondage joke....
Episode 26 (or season 2 episode 1, whichever you prefer) jumps straight into continuing where the series had left off - which was actually 4 years after the main events of the first season. This is both a blessing and a curse, because the first five minutes consists of lots of gunfire between unrecognisable denominations and unfamiliar faces rattling off unfamiliar names and political organisations.
The good side is that this first episode has a whole lot more solid action than the first episode of the first season. Saji is helping out at a space station when his companion, let's name him RC#1 (standing for Random Cannonfodder #1), is arrested on suspicion of being a "Katalon" member - a terrorist organisation that seem to specifically target the State anti-terrorist faction "A-Laws". When Saji opens his mouth to ask "What is going on?" he gets arrested as well, leading to the first "wtf" moment of the series =D
Saji and RC#1 get dispatched to a satellite to do manual work, kind of like the future equivalent of a Russian gulag I suppose. About ten things happen at once at this point - on Wang Liumei's information, a partially reformed Celestial Beings (consisting of most of the old Ptoleimos crew minus the IMPORTANT people ==;) sends Tieria (YES STILL ALIVE) to the satellite; all the officials stationed at the satellite begins to withdraw after hearing of an impending "mission"; A-LAWS and Katalon attack the satellite simultaneously, the former with the intent of wiping everyone out, and the latter trying to rescue their members; and caught in its midst is Saji...and Setsuna, apparently conducting his own investigations after losing touch with CB.

An unsubtle hint that A-LAWS is teh 3vil, as it unleashes - literally - killing machines called "Automaton" on its prisoners.
After lots of smoke and haze and gunfire, practically all the prisoners on the satellite are killed except Saji. As an Automaton creeps ominously closer to Saji, trembling behind...well, something, Setsuna swoops in and saves him with his awesome guerilla skills. Wow. /Sarcasm.
The scene, surrounded by burning remnants and gazing at each other in surprise and behind helmets, is highly remniscent of Athrun and Kira's first remeeting in GSeed.

Saji: No!! Don't misunderstand!! We are not having a secret date!
Setsuna: *DON'T GET IN OUR WAY GLARE*
Saji: Don't tell Louise? *whimper*
Ahh.....the fated meeting. Done so much better than THAT other one, involving Marina. 2 seconds later they flee as Automatons go crazy.
Setsuna drags Saji through the corridors, thinking that nothing has changed, that he's still fleeing on the battlefield. This wasn't the world he wanted, it wasn't the world Lockon wanted......

Exia descends, complete with one red eye and a billowing cape (wtf?!)
Setsuna jumps out in Exia, leaving Saji a disbelieving emotional wreck in the satellite, unable to believe his neighbour was the source of all his woes.
Amongst the A-LAWS pilots was Louise (NO KIDDING), who freezes up Stellar-like when she sees the Gundam. Somewhere far away, Ribonze opens his eyes and smirks.
2 minutes later.....

Setsuna - the worst protagonist pilot in Gundam history.
Okay, seriously? In the first 25 episodes he didn't improve one bit! I know this is meant to show the technological gap between an old model Gundam and new MS's, but...gee, at least put up a fight! Athrun could own in a GINN! Against a Gundam! Handicapped! With Cagalli screaming at him in the cockpit!

Setsuna: S***!! There goes the rest of my retirement package.
No, we couldn't believe it either...
So anyway, just as Setsuna is totally getting his ass owned and is about to become cannonfodder #2, Tieria charges onto the scene and totally saves him. They go back to ship where they have a nice chat about how Setsuna has changed and Tieria hasn't, before Saji runs in and bares his grief at Setsuna.

Saji: It's all your fault! What you did hurt a lot of people!! You injured Louise! You got my sister killed! Why!!! Give them back to me!!! Talk to me! TALK TO ME!!!

Setsuna: Sorry, I don't speak Japanese.......
Ahem. I'm beginning to suspect the guy has had intensive botox injections as part of his CB training to explain his facial paralysis. On the other hand, I like his hair =D
Louise gets back to A-LAWS and is an absolute wreck as she pops pills and shivers and whimpers. Her arms are both there, though gloved. The news filters through to the rest of the world that Gundams have been spotted. Obviously, no one's as happy to hear of the Gundams' return as this guy:

Yes, his identity is so mysterious that he's credited as "Mask Guy" in the ending credits. At any rate, an A-LAWS captain remarks at the news that this is why they exist, while a guy in Katalon tells Shirin (who has evidently left Marina for Katalon) that CB's aim is the same as their own, so it's unlikely they need to worry about military intervention from CB.
Meanwhile...

Regene: Allow me to introduce to you my new wife
Wang Liumei, CB's chief informant/agent meets with Ribonze, the arch-nemesis from last season's finale.
After the ending credits (there was no opening credits this time), we find that Saji doesn't end up shooting Setsuna after all (duh) and he's taken into the room where they locked up Allelujah for a while in the first season.

Tieria: Hello, my name is Tieria Erde and I like to rub salt in people's wounds. Nice to meet you.
He really does like to go to the atonement room and make snide comments ==; Saji gives him the Saji version of "F*** off" which was just a mopey "I don't wanna be like you guys! =(" On the other hand, no fluffy pink jumper in sight this episode! Have you finally become decided about your gender, Tieria-kun? XD
As Tieria is rubbing salt and sand and god-knows-what into Saji's unhealed emotional scars, Setsuna leaves ship for Earth. Before he goes........

Setsuna stares lovingly up at his new Gundam - "Gundam 00"
Now we know.
He arrives on Earth to meet....................

The real reason Lockon died early: SMOKING KILLS
Don't you love anti-smoking campaigns? XDD BWAHAHA...ahem
Lyle Dillandy: You arranged to meet me?
Setsuna: Katalon member, Lyle Dillandy.
Lyle: Are you from the authorities?!
Setsuna: I am here to escort you. I am Setsuna F. Seiei. Gundam Meister of the Celestial Beings.
Lyle: Celestial Beings?
Setsuna: You will soon become a Gundam Meister.
Lyle: (wtf)??
Setsuna: Lyle Dillandy. No. Lockon Stratos. *INSERT DRAMATIC MUSIC*

A WTF expression if there ever was one.


Glorious Neil Dillandy pictures. You knew it was coming =P
So Lyle is set to learn the l337 skills of a Gundam Meister all in one episode. Wow, that's even worse than Kira. Glad to see that they made him at least NOT a plain civilian, so he's had some combat experience. Hopefully he's had some MS experience.
The dilemma of whether the one waiting under the tree back in season one was Neil or Lyle remains...which knew more about the other?
Soma and Sergei spend a good proportion of this episodes time having tea together as civilians and watching TV. Colonel Mannequin (Patrick's superior) rings up Sergei early in the episode and decides to join A-LAWS to observe them. There seems to be a shot early in the episode of someone who looks like Ali, on a killing rampage as usual. Sumeragi is in Katagiri's bed ==;
The ending sequence is probably the most full on I've seen in an anime, unless it's meant to be the OPENING sequence, which would make more sense. We get a good deal of backstory of the four Meisters, including Tieria in some sort of artificial womb. Practically anyone with a name had some action in it, and that includes the dead Ptoleimos crew members.
........Oh yeah.

Allelujah: Mmm..mmmfmmfmmmmfffph!!
Translation: Guys...aren't you forgetting something?!
Uh oh...here comes the bondage joke....