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Here you go.
Luigi= Collect all 120 stars. Then report to Rosalina and request to fight Bowser. Defeat him and after the credits roll, you will recieve a message that Luigi is now playable.
Final Galaxy= Collect all 120 stars with Mario & Luigi. Be Luigi and Defeat Bowser. You will get the Final Galaxy on the Green Trial Planet.
121 Stars= Collect the 100 purple coins in the Final Galaxy to get the Final Star.
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