Composed by Yuri Fukuda (福田 有理 [ふくだ ゆり]), Arranged by Chihiro Aoki (青木 千紘 [あおき ちひろ])

Just like the previous game, the theme of the final long battle. Both the original Destination and Final Destination feature the same intro rift which I haven't been able to find anywhere:
Judgment - Long Battles: 7 - Into The Fina...
Lost Judgment - Ending and Final Boss [HD ...

Thanks to Hai Dudu and TheEryk24 for posting the audio before the official ones are available: