Tips if anybody needs them.
I didn't use Naga (5 tags allowed) when I fought the final boss. However, that will help the second form.
Try to predict what attacks the boss will do by associating the battle cries with the attacks.
First form. Early note - Be more restrained with your tag, train yourself only to shoot when you have an opening. This is the first fight where you really get penalized for indiscriminately shooting, as opposed to previous fights.
If the boss laughs, he will do the dashing attack, and the dashing attack always sweeps the ground. just jump over it. The boss always travels a set distance, he doesn't always head to the walls or the center or something like that.
When the boss sends out rings, this is your prime opportunity to disable the boss's support and to tag. That there are two patterns of rings doesn't 'really matter, because ideally you are on the other side of him when he sends them out. Do note however, that the boss's position can vary wildly (left, center, right, etc.) when doing the attack, but he will always be off the ground. This should be a tell.
Once his first gauge is gone, he'll do the attacks that send out orbs. He always starts in the ceiling.
The non-homing orb attack where he dashes across the ceiling is easier to avoid than it might look at first. The space between the points where the orbs hit the ground is quite big. They are also always perfectly spaced. You'll want to note that there's a lot of "free space" below him that the boss doesn't attack once he reaches the opposite side of where he started the attack. You might lose your tag trying to keep up with him but that's okay.
The homing orb attack can be dodged handily when you're constantly moving but when moving with purpose. Ideally, move forward at first, because if nothing else you can watch the spacing and timing of the orbs as they hit the ground. I make a habit of moving straight in one direction, climbing up a wall, then climbing down. Do not rapidly climb up or down the wall unless you are crazy confident in this.
The boss's final gauge attack is straightforward. When the diagonal orbs come out, dash in either direction. When the vertical/horizontal orbs come out. full jump either left or right. the last attack will home in on you once it forms.
You want to save your SP for the second form for a couple of reasons...anyway, I really like this fight.