This is one of my favorites in the genre. Don't get me wrong, it's got some meh stuff to it. Ages are a bit wack, early on especially the amount of Loli stuff is off-putting.
The Isekai aspect isn't my favorite thing, the 'perverted' aspects of his personality coming out are just yech and unnecessary (but also not surprising). But the way the way it handles the reincarnation in otherwise does, I think, add to the story. It's essentially the story of a gifted 'chosen one', except in this instance the driving force behind the chosen one isn't just...because he is chosen, but instead because he's a dude who wasted one life and doesn't want to do that again.
While definitely really powerful and clearly like 'chosen' or whatever, isn't busted like a lot of reincarnation manga. Against standard baddies he's OP, but that's clearly not his main struggle. It's a mix between actually dealing with people, and then, you know, deities; who we can already see outranking him significantly. And I like that what he brought with him from his other life wasn't knowledge, but a realization of how he'd wasted in his life and the drive to do better. That, of course, combines with parents being really strong and him taking advantage of being a kid to be better at retaining information.
Obviously there's still a lot of hand waving and suspension of disbelief as there are in most isekai (if not most manga), like...what about hormones?
But as a sum of its parts I really enjoy this one. And even though I'm not a huge fan of the 'fat ugly NEET' trope, I will say that the idea of wasted time in his previous life is super relatable (to me at least). And his flash backs to dealing with parents in the past, compared to new parents, I think has been done in pretty emotionally impactful ways.
And that's something I will give this one as well, MC is not some stoic super hero because he's reborn, he goes through some rough shit in this and reacts to it appropriately.
That was a lot of rambling. There's a bunch of small aspects of this manga that are D and but significant chunks that are A+, would say it averages out to a B. And a lot of the problem parts I'm happy to just gloss over, will definitely be keeping up on this.