Fsmash is great.
Dsmash needs more range. I've had tons of times where my opponent ROLLED BEHIND ME as I dsmashed and still was out of the range of being hit. Not a good enough punisher.
Usmash is a bit... pointless right now... needs some sort of tweak I agree.
Nair is still somewhat useless, though much better than before (and I have combo'd into ftilt or fair with it before...).
I love dair the way it is, the only change that's personal as I have said before is to have to have it "spike".
Fair is great.
Uair is great.
Bair is fine the way it is, from a full hop you don't even get landing lag, and it's good for edge guarding off the stage. Very situational when you decide whether to use bair or fair, but when the time comes I have to say it's obvious. I don't think fortress needs any changes.
Ftilt is great.
Dtilt is good.
Utilt is great.
His jab is awesome, if they shield it you can just keep going at 'em, not too many characters with attacks that can outspeed Bowser's jab from shield, also combos amazingly into fair and the like.
Fthrow... meh, can combo into fair sometimes.
Uthrow, looks awesome, but is somewhat useless. Pretty much everyone can airdodge before you can follow this throw up with anything.
Dthrow, just awesome. If they don't tech it they are F***ed. And if they do you can often hit them anyway. At low percents you can combo from it with tilts and arials as well.
Back throw... I guess is your standard back throw...
Koopa Claw, Im sorry but right now it's mediocre. Bowserciding is awesome, but the Claw SUCKS for combing if the opponent hard DIs away from you, which they obviously should. Therefore Koopa Claw is not that great, though for tech chasing and approaching rocks. The only problem is you can't continue even at low percents.
upB, fantastic punisher, tech chasing, "safety" move. I don't want it to move faster across the ground, would be too broken.
downB is totally fine, it's supposed to be slow. Can also surprise kill if you get them with the going up animation. Good for moving onto the ledge as we all know. This SHOULD have lag. We can do some fun stuff to it, such as have the grounded DK effect or work like DDD's butt does (spikes), but ultimately it's really unnecessary. If it did work like DDD though, I see some AWESOME potential edge guard spikes.
Fire is GODLY. GODLY. If anything it should be nerfed (though please don't)/ If you SH B and get the opponent right at the tip of your mouth they will get A LOT of damage. Of course this isn't easy to do or the opponent has to be dumb, so this is why it does not need to be nerfed. This method can also be used for tech chasing, yet also needs precision to get that 25-35% from it. AMAZING FOR EDGE GUARDING on some characters (like Ganon, Falcon, the spacies, etc). Proof:
http://www.youtube.com/watch?v=LEG9MRBHxrg&feature=channel_page
And there we go, my Bowser analyzation.