When you're not being awed by the outstanding physical and personal qualities of Kousaka Kirino, you may observe that this show manages to straddle the line between playing to archetype and crafting unique and likeable characters. Sadly, few possess the shrewd mind and keen aesthetic awareness of someone like, for instance, Kousaka Kirino, and it's all too easy to dismiss this as merely a incest-themed distraction for lonely otaku, ignoring the bright, warm art and animation, not to mention the well written dialogue. The characters are given depth and believable interiority over the course of the show, rather than staying static, as can be the tendency in harem romance—for example, Kuroneko's little sister is introduced several episodes in, and we also see her living conditions in the same episode. It's refreshing to see her outside of the context of otaku stuff, interacting with someone close to her who isn't Kyousuke, or that platonic ideal of homo sapiens sapiens, Kousaka Kirino.
Throughout the first season, Kousaka Kirino bestows upon the humble viewer a vision of her noble passion for moe. She draws her brother into her empire of eroge, writes a novel that wows the populace and gets immediately adapted into an anime, and through her generous condescension allows everyone around her to recognise her as the rightful centre of Oreimo's world. Those heretics who do not acknowledge Kousaka Kirino as a benevolent goddess of moe come to earth in human form may find the story uninteresting or even irritating as a result, though they ought to be censured for such thoughts.
Sadly, the second season doesn't have quite the same spark as the first, but those truly appreciative of Kousaka Kirino will still find satisfaction. One way or another, Oreimo is one tasty cookie if you approach it with appropriate expectations. Even if you haven't yet given in to the miracle of Kousaka Kirino, you'll probably still like Kuroneko, for what it's worth.
