So... American Vandal is a parody of a crime show, and in the end, people are commenting to know whether or not the whole thing was realistic. I'd say that's a win for Netflix.
I enjoyed this season, it was more serious than the last one but they managed to keep the absurdity of the situation. Yeah, there were some mistakes and far fetched things in the plot, but for a parody I think it's well written and the whole thing globally works. I don't expect the same level of consistency between a real crime show and something built up to be a parody.
What & why: fan service. There's already everything the tv show needs in the first two seasons. I think they will focus on the characters before the heist (the relationship between the professor and Berlin, for instance), because that's the only thing we don't know much about. Maybe some extra "1 year later" scenes as well. Anyway, I don't expect something as good as the first seasons, I don't know how they could make it great.
