I really liked the soundtrack but I agree it doesn't quite have the emotional impact that previous FF soundtracks had, partially because I feel VA took that job so music is more for the sense of environment than to tell a story. With that said. Battle for Freedom is still one of the best Final Boss themes in the series, easily as good as Dancing Mad and One Winged Angel.
For me FFXII's soundtrack is a bit like VIIIs, musically speaking, its all really good and there are some great tracks, but I feel it falters a bit as a soundtrack because it doesn't quite have the ability to link the music to the places, people, and moments in the game. I mean Penelo has a great theme song that is catchy and really works for the character, but Lady Ashe's theme is boring and doesn't really even feel like a character theme.