The Basics: The Patrol discovers a region of space(accidently?) that has the essences(life forces,ghosts, whatever) of enemies that Ultraman has defeated in the past.
The Plot: The very premise of course opened up an entirely new can of worms that is still affecting the Ultra shows to this day. I'm assuming that this "graveyard" is actually in another dimension(akin to the Astral plane) and the Patrol just stumbled onto part of this plane mixing with our reality. I do like the idea of the monster funeral....even if most of the monsters were legitimate threats to safety. The tone of this one is all over the place...much like the previous episode. Overall, it generally works despite the WAY out there premise.
The Kaiju: I like this critter...even though he's intended as comic relief, you can empathize with Seabooz(sp?). He doesn't want to hurt anyone..he just wants to return to his resting place. The creature has a unique, if irritating roar...and a unique look.
The Acting: Nothing much to note really...most of the focus is on the premise..not the actors..
The SPFX: Average. Nothing of note.
The Other Stuff: Based on the newer shows....looks like every Ultra opponent gets sent to this graveyard pocket dimension...which essentially makes every Ultra foe immortal...cause...in theory...they can be brought back(which comes to play in episode #37)