IIRC first season was animated by very good animators brought from many studios and freelancers, and the animators had a lot of time to get it done, so even if it was still in madhouse’s hands, they probably wouldn’t be able to match the quality of the first season.

Would still look better than what J. C. Staff will release, though. We’ll see how much, but as someone who doesn’t read manga, ok quality season 3 is better than no season 3.