I would've preferred if that naked girl was Youta's mom (☞ ͡° ͜ʖ ͡°)☞ (which I know she's not *sighs* WE HAVE YET TO SEE A PROPER MILF IN THIS MANGO).
But if it was Nishina, then she need to have some stronk pair of ball- (ovaries?) to stand naked in front of two adults (one of whom is your friend's father).
So, I think it might be Lilia, but why would she undress herself and be naked of that tattered doll dress? (Or she might be just trying to get Youta horny at his deathbed lol).
But it most likely is Lilia/tattered doll
especially considering what happens in chap 142
. But I still don't get why she's gotta be naked there lmao.
Or it might be some new girl entirely, who knows (ง ͠° ͟ل͜ ͡°)ง
Basically his LAN connection failed in the middle of the speech against the Final Raid Boss. He should've just Leeroy Jenkins the shit out of it.
And yeah, that girl in the hospital might be the spirit of Youtas school friend, or something, or even Yumi (who are kinda the same person, reflexively, at least in appearance according to MC himself).
Or it could be his nudist sister, his father debt slave or a professional mourner (following some strange family custom of being undress)....
I believe that the naked girl in the last panel is the girl Youta saw when he first traveled to the other world before he met Lumi for the first time. Though I don't know who she is.
We also see the girl again after Lilia (the giant rag doll person) resurrects him and he goes back to the other world with the two moons.
I came for the ecchiness... but stayed for the story