Not even close. The season 2 finale was BAD. And when I say bad I mean: characters you don't want to succeed do, there are glaring plot holes and whatever Lena's agenda is that jives with what Ryan wrote above got tired ten episodes ago. The show wants to be gritty and real, but the sexual range of Dunham's character sucks you RIGHT out of the realism. The show is supposed to be funny, but it's not. The main characters are DEPLORABLE, all of them, and watching them succeed is exhausting.
No, it's not "good."
I'm going to play a card knowing it could get me in trouble around here. This show sucks for the same reason LOST sucked--because ambiguity is NOT a plausible premise. It should not be the foundation around which all the drama revolves. It's manipulative and as far as writing goes, it's a cop out.
There is plenty of "good" programming, "good" music, "good" films, "good" everything that I don't like. GIRLS is not "good."