I think that you're not understanding what we were discussing. SAFER SEPHIROTH and the final battle with Seph are two different things. SAFER Sephiroth is capable of giving you a game over. IE the long drawn out spell that sents a meteor crashing through all the planets. If Safer Sephiroth wasn't the last boss then who is? The OPTIONAL battles with Ruby and Emerald weapon? W/out being at a decently high level or having certain materias (and materia combinations) than that battle does require some strategy. Sounds like it meets your definition of last boss to me.