It feels finished enough...
I feel getting the living guts 2 or 3 times is a must to really beat the last bosses. I end up saving my nightshades or gunpowders for the 1st then final boss.
Plus getting the fossil always helps...
The only sortof bug i found is that the ability to spare monsters close to death should open a unique dialogue with the fossil, as sparing the fossil this way does not recruit them, even if getting to 1 health.
Also, getting the knife before finding the hanged man (before 30 skin, as after 30 the frogs sell different items), is very difficult (and pointless for future characters as it replaces good weapons). I had to do 3 unique playthroughs just to cut down the hanged man, before realizing all it did was give the item without losing health.
I was fully expecting cutting him down to give a special reward or unlock a new character or helper...
That would be cool considering just how difficult it is to cut him down...
Though, if i wanted to sound like an ass, i could mention how any knife should be enough to cut him down... I had to, sorry ...
Perhaps you could try to shoot him down too (With a chance you hit him, getting only blood fragments, and remove him for the rest of the playthrough)
To balance the final character, perhaps she should be allowed to cut down the hanged man with her regular weapon, as she would never replace it for a knife. Also, the lighter was one of the last items i used, so perhaps it could grant a reward AND several cigarettes. Since i noticed you only really find cigarettes in the 1st half of a run and only get to use them on 1 enemy or boss (As using only 1 or two rarely helps). As such you are unlikely to have any for the 2nd half. Having a small and secret way to get a couple would help, those who actively seek them, such as by using the lighter.