User blog comment:B214/General Discussion/@comment-27083298-20170518013300/@comment-1359322-20170518013751

It was originally meant to be Oppai Dragon's epic battle with rivals.

Well jokes aside, no it's not. The Destruction God Shiva arc was more of a contingency plan if Ishibumi wanted to extend the story, it wasn't meant as the last arc but more of an extra arc.