Honestly, I paid attention more when I was rewatching the Roger lectures. I thought I could breeze through it but that wasn't the case. All I did the 2nd time around was rewatch the lectures, reread the sections, and then do MCQs in Becker mostly along with some from Rogers since my Ninja MCQs expired and I didn't feel like I needed a 3rd set of MCQs and sims. I understood the things I was weak in a lot better and became stronger in everything else.
In terms of doing well on the sims, like I said, I got an easier set of sims. Using the AL for the sims was a suggestion by a friend/co-worker. He told me to understand that if it's anything conceptual then it's probably in the AL. I did a few sims in Becker but I was mostly curious and wanted to see the answers to them during my review week to see the logic and reasoning behind the answers. Then I'd see if I could find it in the AL, in which a lot of the conceptual stuff I could. The quantitative sims are either you know it or you don't. Like for 2 of my sims this time around the sims themselved provided the formulas I needed to complete the sims so that made it easier since I just needed to know which one to apply and how. Just be diligent and mindful when you watch and read, it helps a lot. Also, when you read explanations to questions or even when you are answering the questions and choosing, think of why that answer is wrong rather than whether it's right. If you can think of why it's wrong then it's easier to get to the right answer. I sort of wish the exam was on paper as I like to cross out wrong answers off the bat but it is what it is.
At the end of the day failing was a blessing in disguise as it just made be buckle down more and focus. Redoing audit again, a subject I hated most in my studies, made me so miserable that I realized how much I would hate to have to redo any of my last 2 sections, REG and FAR after this.