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You're getting it completely wrong. It's clearly shown that Simon isn't "giving up," he's resigning himself to the position he knows where he belongs.
He says "I'm a driller," meaning he will lead only to create the path, but when the time comes, will stop being the leader to allow those who are more suited lead. It's the exact opposite of not coming to terms , it is coming to terms with who he really is. Sure, he may not get the fame and fortune we'd like to see him get, but it's clearly not what he really wanted. He wanted to stand up when it was necessary, and then back down.
I think the problem is, people aren't thinking about the ending seriously, something I can understand. I mean, you have this mostly non-serious show, with an ending that is deeper than most of the entire show, so it's easy to just see the ending as what it is, rather than what it's supposed to be.
I understand what you mean, but at the same time, it's not exactly profound either.
But anyways, about this series. Fuck. I don't really watch anime. I only downloaded the first episode because it was easily accessible on the boards and I wanted to try some video out on my iMac. Somehow it ended up being so entertaining that I finished the entire series. This rarely ahppens.