It's not "finished" but there are complete songs. I would say it is a carefully produced version of the best original '66-'67 takes of the 19 tracks that Brian Wilson eventually figured out constituted the album. Had he worked on it more in 1967 it would be better but as it is, it is fucking awesome.
"Our Prayer" with the real Boys, not the touring band, is like a Gregorian chant sung on a surfboard. I don't know how to describe it. "Heroes and Villians", "Wind Chimes," "Wonderful," "Surf's Up," "Cabin Essence" are the best but it's all great.
"Good Vibrations" is in a class by itself, fully finished, the most finely tuned pop song ever recorded. A finish that blew away "Day in the Life," which is what Wilson wanted and he achieved it.
There is nothing like this, anywhere.