In 2015 we live in a society that is becoming increasingly intolerant to personal expression and freedom of speech and Shimoneta takes this trend and draws it to it's absurd and natural conclusion, demonstrating the oppressive nature of "Political Correctness" when it turns into censorship on moral grounds. The dystopian aspect of this show comes from the omnipresent police state that monitors and hence controls whatever it deems to be "lewd behavior". Almost hysterically, hardly anyone, including the people enforcing these laws, actually know what "lewd behavior" is - leading to a wide assortment of innocent or otherwise innocuous things (such as toilet paper!) being banned for being "lewd".
The entire premise is absurd, but it's meant to be that way in order to bring the points the show is trying to make into stark contrast. Constant themes are - Censorship by the state, repression of natural human urges, regression of human knowledge and art, loss of privacy, thought control and unjust laws. These are incredible themes for an anime, let alone a comedy anime, and Shimoneta tackles them all with aplomb (and tongue firmly in cheek).
One of the biggest issues with this anime is that it relies heavily on cultural idioms, slang and puns because most of the humor is innuendo based. This doesn't translate well from Japanese to other languages, so your experience may vary depending on how much you understand these aspects of Japanese culture. That being said, there's still plenty of physical and situational comedy that most people should be able to understand.
Shimoneta is a rare anime that challenges the viewer to not only come to grips with their own opinions about lewd or "ecchi" behavior and content, but also to think about how just or unjust it is to force your own views on other people.
