Kagaku na Yatsura is a single episode borderline hentai OVA. To give an example of what that means, other borderline hentai are things like "Yosuga no Sora" and "Aki Sora." However, this goes even farther than those ones and gets about as close to being an actual hentai as you can without quite crossing the line. Kagaku na Yatsura features a plethora of fetishes including extremely large breasts, small breasts, tentacle rape, an android girl, aphrodisiacs, lactation, yuri, and an ox monster that only sticks around for about 10 seconds.
The story's plot is ridiculous and pointless as you would expect of something this close to being a hentai. It's about two girls fighting arguing over who gets to marry the male protagonist and have him join their engineering club (one studies chemical and the other mechanical engineering). The chemical engineering girl also has an older sister (who is just as extremely busty as she is) who acts as a catalyst causing several different problems during the episode. The two girls get dragged into different sexual situations and have to work together (or against each other) to get out of them (or not) and to win the affection of our main "hardly necessary for anything other than being the cause of everything" male protagonist.
The sound during the sexual scenes (I say sexual because no actual sex happens) mostly consists of instrumental hard rock pieces. They didn't really stand out surprisingly enough, and I didn't notice them until later in the episode so I really have no idea what the soundtrack was like early on aside from some casual background sounds during the less-sexual scenes. Also, the voice acting is average and isn't really bad, but there are no great performances either.
This is really pointless in my opinion. Either, they should have gone all the way and made this an actual hentai, or they should have tuned it down a little and made it a more normal ecchi show (maybe so there would actually be clothes that exist in that universe that fit the two busty characters without their nipples showing through it). The art is pretty good quality in and of itself, but the character designs, weird tentacle rape that only consists of nipple sucking, and other things just totally ruin any chance of the animation being enjoyable. The story and characters are really only there to make all of the fetishes possible and the story never really goes anywhere (well it is an almost-hentai so I wasn't expecting much anyway). I recommend not bothering with Kagura na Yatsura and instead settling for either an actual hentai or something tamer (even Yosuga no Sora or Aki Sora [the borderline-H series I referred to before] are better than this).