Luckily, that is not the case here. "Butt Attack Punisher Girl" is a silly comedy through and through, never presenting itself as anything else. And in that capacity, it succeeds.
Mari Amache is a shy, sheltered Christian who is intimidated by the mere presence of men. Saori Minami is the tough, assertive, Hindi girl who befriends and takes care of her. There is heavy sexual tension between the two throughout. They both attend a boarding school called PR (Perfect Religion!) which is afflicted by an evil cult called Black Buddha.
And, just six minutes into the OVA, Minami is kidnapped by Black Buddha, causing a Buddha to speak to Mari and transform her into our titular, slutty-looking superhero.
It would be easy to milk the humor of Mari wearing a revealing outfit that every single character makes lewd remarks about, and she is constantly embarrassed by. If that was the case, the joke would wear thin quickly, and make for a crappy OVA.
Instead, they consistently ramp up the humor with increasingly bizarre, insane enemies and situations. For instance, we are introduced early on to "Brainwashing Demon Scary Newspaper Man" and his evil weapon, the "Scary Newspaper". There are also the "Delinquent Sextuplets Battalion Mutsugorous", six copies of the same extremely old-looking, perverted "student". However, they pale before "Dark Vader", a giant sumo wrestler wearing a thong, Darth Vader helmet, and nothing else.
The techniques are also great, my favorite being when Gautaman catches a sword between her butt cheeks and breaks it off.
I could go on, but the point should be clear. They revel in their absurdity, and it makes the anime genuinely funny and entertaining.
And yes, there is some nudity and sexual content, as part of the appeal for viewers in that ancient year of 1994, before quick and readily available Internet porn, was the softcore porn aspect of the work. However, it never gratuitously focuses on that to the detriment of the humor.
The series is chock-full of references that the subtitles helpfully point out. The two main protagonists are named after Japanese singers, and there are countless references to manga artists, anime, and elements of pop culture. All of these went over my head, but might be amusing for a hardcore Japanophile.
If you're looking for a funny, delightfully insane anime, check this OVA out.
