While the game does have a couple of good things to speak of like the "infinitely scrolling" stages or the wide array of characters... they're immediately taken away by the simplicity of the game engine. I tried out a few fights as God Goku vs God Vegeta before I really grasped how it all works... and eventually, I found a somewhat boring way to cheese the system so you win every time. It's pretty simple, and consists of only two buttons: hold the Special key followed immediately by Guard... and voila! You can now charge while guarding!
With that knowledge firmly in mind, I did what any rational person would do: pick the most broken character and see what damage I could do. And really, there's no noticeable differences between fighters save that some charge slightly faster than others (like Beerus charges faster than Krillin, etc)... but here's a tip: it's something called "dominant strategy". When you find something that works, and works exceptionally well at that, people are going to want to abuse the ever-loving shit out of it. And you know who has the strongest supers in the game? You would expect it to be guys like God Goku and God Vegeta, right? NO. It's actually characters that have a slow-traveling super that homes towards the target's last position... so while that does include guys like Frieza and Beerus... it also includes fighters like Yamcha, Krillin and Jeice. Recoome also has a powerful super, but it's more of a proximity blast that requires the enemy to be right up in your face, making it a high-risk, high-reward gamble (though it can cancel supers without being cancelled out itself, making it a good shield of sorts). So back to that talk about dominant strategy. I re-opened the game, picked a tag match versus CPU opponents, and picked Yamcha and Krillin versus God Goku and Beerus...
...and without switching once, Yamcha just mopped the floor with both of them. Let that sink in. Yamcha... beat Beerus. And all I really had to do all match was hold K and L for five seconds, press Back + Space twice, and repeat all match. I can't exactly call that "engaging" gameplay.
I will commend you for having such a large roster of characters, for having maps that can seemingly go on for miles, and for trying to create some semblance of balance between all of the characters... but it needs a lot of work. I personally find the "filter" mechanic kind of superfluous; I mean, I COULD go through all of Frieza's transformations... or, like I said, I could just spam his super special several times over in the same time frame, since Frieza is one of the others that gets a slow-traveling ball super. I don't have the time to be testing all of the characters (I don't think anyone does), but if you were to make a new game of the same style, I think refining the controls would be a top priority. As it stands, there's a LOT of micro-management going on here where, with some characters, you have to keep track of what filter they're on if you want to charge your energy, spam ki blasts or transform... and I think those could just be consigned to different functions of the same key, i.e.: ki attacks can be with K, charging can be Down + K, and transforming can be Up + K with a full ki bar.
But at this point, I'm just rambling, so I'm gonna stop my "review" here. Oh, and I don't think I ever saw a purpose to the "counter" button. It didn't seem to work for me.