It's really laughable that modern anime fans always whine that modern anime have no depth while themselves can't even comprehend anime like Oreimo. I can imagine these 3 episodes will definitely piss off a lot of fans (as it is a 100% Kirino ending), but I really appreciate how well-executed this ending (or the whole series) is.
Enjoyment
The enjoyment can be vastly difference for people from different cultural background and having different preferences on characters of the story. I personally enjoy it because I like incest. Honestly I would be disappointed if the writer didn't go with the title.
Sound and Art
Excellent voice acting, god-like sound track and a new ed every episode, musics of Oreimo is outstanding as always. Art wasn't anything especially outstanding but it's great as always.
Characters
These 3 episodes are very important as it "completed" the character of Manami. All the important characters in Oreimo, Kirino Ayase, Kuroneko and Kyosuke are simple design but complex. Characters have their own thoughts under the story and aren't just convenient tools. Manami has always been a weaker character to me. But episodes 13 and this OVA completed the whole Manami's character. She is no god. And it doesn't come out of nowhere, the true relationship between the sibling and Manami has been hinted since the first two episodes of Oreimo. This ending did an outstanding job in giving all the remaining information we need and display how they become themselves.
Story
This ending is unrealistically romantic. Public proposing at Christmas , rejecting girls after girls just to declare his love, kissing at an empty wedding hall, these ''romantic monuments'' are already not easy for normal couples to achieve, and they are brother and sister. This is the most romantic rides I've had in my life, words from a 30 years-old grown man.
The show is also unromantically realistic. Everyone knows, reality is not Eroge. Oreimo is not Yosuga no Sora. They are a part of the city. They have their own place. Their incest love is not going to be approved by their parents, laws, or people in society. In other words, it is not possible. That's also why they keep asking each other ''Then, What should we do?''
The most touching scene of the story is when Kyosuke begging Manami's mercy. When Manami cornered them to face reality, Kirino almost told her the truth. If Kirino really explain what is happening to Manami, Manami would definitely let them go. But their fantasy, their own Eroge would just end. They would just run right back into reality.
But Kyosuke stop Kirino from doing so, he reject Manami and shouting how he loves his little sister and rejecting Manami. Just to keep Kirino's unrealistic incest fantasy untainted by reality. After the wedding, the game is completed. Kirino's dream is completed under Kyosuke selfless sacrifices. Even though they are no longer lovers, the memories of months of eroge-like realtionship are still there.These days will always be a little secret between them. They are still more than just a brother and sister, as long as they can have life-counselling.
This anime starts with a life counselling of Eroge, and end with a ''life counselling of Eroge''. How can Oreimo possibly be that cute.
I would say Oreimo is meticulous at small and reckless at large. Almost every single hints in the first 2 season is collected. All the foreshadowing and little details since the first season really impressed me. Especially in episodes that featuring Eroge or Manami (1,2,6,9,11).
For example, from the recording Kirino said "she would looks for hint at her best to make her love work out", and the solution is actually found in the bad end of an Eroge (S1 Ep.9), which is the initial form of her final plan, and she gave that exact same game to Kyosuke for the one year anniversary of life counselling to let him know how her feel. (S2 Ep.1) A lot of this little staff is never spoken in Oreimo and these kind of little details are spread all throughout Oreimo, and that's why Oreimo is one of the most underrated masterpiece of all time.
