When you see the cover of Magical Girl Ore, you're probably thinking that it's funny because there's a super buff guy in a dress that's way too tight and very frilly. The dress itself is ridiculous on anyone, but it's so small on such a big body and that serious face on Ore's face really takes the cake. Is the humor just about this "guy" running around and being a stereotypical magical girl?
The answer is sometimes yes and other times no. Our main character, Saki, is extremely embarrassed at first by her transformation because she's usually this small school girl, which we get a laugh out of for a little bit, but that's not the main point of the show. As the series continues, we keep seeing that the humor is almost in literally every other aspect that isn't Saki turning into Ore or even her friend Sakuyo and her transformation.
Throughout the show, we keep seeing Saki go through these awkward situations where she has to battle demons and deal with annoying sidekicks. And just like any other magical girl you can think of, this also comes while she's dealing with her usual issues, like her crush on her best friend's brother.
There are several examples of how this show really takes humor to the next level. Firstly, her side companion. Kokoro-chan is the perfect kind of character that has an archetype of being put in a position he really shouldn't be in. He looks and sounds like your typical Yakuza member, and yet he sometimes transforms into this tiny bear-like creature with wings that's supposed to "cheer on" our heroes. The best part is? He's not even the weirdest part of this anime.
Perhaps one of the most notable and funny things about this anime is the magical girls' opponents. The demons that Saki and Sakuyo have to have to fight look just like what we would expect Kokoro-chan to look like; cute, small teddy bears that could never hurt anyone. And then they suddenly bust out the gun show and it's all over from there. Truly, the application of ridiculously sized muscles is perhaps one of this show's more iconic attributes, but the fact they flipped the script on what's a good guy and what's not is pretty enduring.
Next you have Saki's love interest as well as the love triangle in general. Saki can only transform if she announces who she loves out to the world. She has been in love with Sakuyo's idol brother, Mohiro, since she was a little kid. Mohiro never says anything and yet he's perhaps one of the funniest characters on this show. It's all about his expressions. We only hear through slight grunts what his speaking voice might sound like, but we hear actual words when he's singing. His reaction to Saki is hilarious simply because he finds her so intimidating; although it's obvious he shows much more interest when she's Ore.
Finally you have Sakuyo who is almost as soft spoken as her brother when we're first introduced. She doesn't say much, but you can tell that she cares about Saki a lot; we later find out through her love confession that she actually thinks of Saki in a romantic way. This isn't what's humorous about her though, because her love is rather innocent. It's the way she treats it once she turns into her magical girl persona, Sakigasuki. Her aggressive behavior makes him such an endearing character and also over dramatizes a lot of his actions. It's what she does rather than what she feels that's funny.
If you haven't been watching this anime, you're truly missing out. If you're trying not to watch because you don't want the humor to revolve around muscular guys in dresses, don't worry it hardly does. There are so many oddities on this show, it's hard to keep count. But one thing's for certain, it is truly a funny anime that you should be following this spring season.