Citation :SJ: Will the fighting be aimed at hardcore gamers(with parrires, timing, reversals, etc.) or more accessible to the masses(button mashing friendly)?

DC: Actually, I think it works for both, as the combo system is very simple for our button mashing friends, and the countering system, while very timing specific, is still simple to pull off.

SJ: How many characters are there in total, both to start with and are unlockable?

DC: We give you 3 to start: Goku, Krillin and Piccolo. here are 18 more to unlock though, for a total of 21.

SJ: Will the dragon balls be used at all, like, "collect all and choses from a higher life bar, winning a round no matter what, or free girls' underpants, etc.?

DC: Ha ha! No, Oolong will not be wishing for girls' underpants this time around sorry. Everything is unlocked via normal gameplay in BL, so we did not add any wishes from the dragon balls.

Thought I should share this. What interests me is the fighting system part.