The best I've managed to get is a few frames off, Gillwing is way too hard in this version. :( Is your strat similar to this? It'd be great if there's a faster strat I'm missing, I just can't seem to get those last few frames.
While Gillwing is on average harder, i did manage 117 seconds :)
There's a very very easy Gulpo strat in the remake that gets 111, 6 seconds over what you need for a 2.0. Just remember that if you hit Gulpo while he's knocked over from a previous hit, it counts as two hits, so you need to be quick. Even if you mess it up though you have 6 seconds to spare, so you can most likely salvage it.
I just got in 1st for Mystic Forest (PC version). I beat Gulpo the fastest anyone can beat him in this remake and I still get a 1.9 time bonus. The heck...?