Jennie Snyder Urman, the creator and showrunner of Matlock, stated that the drug scandal involving the major pharmaceutical company Wellbrexa and Jacobson Moore's ruthless role in it would come to an end in the second half of Season 2, and she delivered on that promise. However, this resolution was not reached until the very last moments of the two-part season finale "Who Are You?" and "Matty Matlock." Viewers who have followed the character portrayed by Emmy and Oscar winner Kathy Bates from start to finish witnessed Matty Matlock's journey toward forgiveness and the peace he finds within himself.

After transforming from wealthy lawyer Madeline Kingston to poor retired Matty Matlock, and after completely upending his life, Matty seems to want to give everything up for a moment. However, this desire stems not from defeat or anger, but from the pain he feels due to his daughter Ellie’s death from a drug overdose. He also realizes that he needs to continue raising his grandson Alfie and does not want to give up his connection with his friend Olympia.

The story progresses by breaking traditional television narrative. Olympia, played by Skye P. Marshall, learns Matty's true identity at the end of Season 1, and the show's producers could have kept this a secret until the second or third season. However, as Matty and Olympia rebuild their friendship, they decide to explain this to Julian, portrayed by Jason Ritter. It seems extremely risky that Julian was by his father's side after the main villain Senior (played very cleverly by Beau Bridges) was hospitalized. Following his father's orders, Julian destroys the report that exposes Wellbrexa's crimes but surprisingly decides to team up with the duo.

By the end of the season, after discovering that his father was faking early dementia and that the father-son closeness he always desired was a manipulation, Julian is ready to do anything, even risking imprisonment, by collaborating with the Department of Justice through Lida Guitierrez, played by Gina Rodriguez. The script concludes with a dramatic moment when Senior discovers the cable, but it is not as straightforward as it seems. While Matty and Olympia appear to show that they have not brought down Senior and his valuable law firm on their own terms, they have actually trapped Senior, his ex-wife Eva (played by Justina Machado), and many others.

A lot has happened in the second half of Season 2. There is discord between Matty and Edwin (Sam Anderson), who have been married for 50 years, as Edwin wants to return to San Francisco. There is also the threat of repeating the tragedy Alfie experienced with Ellie after his difficult relationship with his father Joey (Niko Nicotera) and Joey's relapse. In a case involving a company that creates AI versions of loved ones to chat with, Vicki, played by Yara Martinez from Jane the Virgin, not only has to cope with her sister's death but also has to fight legally against the company. Interestingly, Matty finds solace in conversing with an AI version of his daughter Ellie. This story features Marshall's real-life husband, Edwin Hodge, in many scenes.