If you reach the new max level, does that mean you've collected all the eyeballs?

Well...

Even after maxing out the new highest level, there's still one more~ This applies to all regions, so if you don't have an extra Divine Tear in your inventory, you might want to look for it~! Of course, it doesn't really affect your journey, so feel free to search for it if you wish!

I think so too. After offering the best tribute, when I check my bag, I see the eyeballs in there ^^