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1. Go to 4-2 and run forward until you drop down to a lower level outside where the stingrays are. 2. Turn around and go inside the entrance behind you, follow the path until you reach the army of invisable dudes. 3. Run along the left path until you get in a good spot, and without stopping, run off to the right so that you land right on top of Grim Reaper and hurt him. 4. Finish him off with a powerful attack from your weapon, and you just made 5200 in that short amount of time. 5. Repeat the process and enjoy.
No matter how good a game is, there will always be people complaining about it.
4-2 on pure black tendency with the Ring of Avarice gets you 8200 souls from the reaper alone. If you do 4-3 and go backwards with pure black+ring to kill black phantoms you can get 39k souls which is what I do.
If you're on your first playthrough, then 4-4 is the best without question. Thing is though, is that you need the spell Warding, otherwise you can't really take all the hits they throw at you. Takes me about 45 seconds to one minute to clear all those flying things and it nets me about 24k souls. Shooting the guy in 4-2 with your bow only nets almost 5k, and you have to respawn him which means load time. Otherwise on NG+ I really don't know, but I heard 4-4 isn't worth it anymore.