It’s a new season and a new Koihime†Musou. The beginning glosses over the plot and jumps right into the action – a telling stylistic choice, because if you’re watching this for the plot, you probably tuned in to the wrong show.
Nods to the first season abound. The bandits even look identical to the three from the first season’s introduction of Kan-U. The character designs are the same, and the opening reuses footage from the first season in flashback form.